Which is TRUE?

1 unused net operating losses of a trust are lost if the trust terminates without using them

2 excess of withholding of the decendent's wages received by their estate may be passed through to the beneficiaries if the personal representatives files form 1041T

3 a final return for the estate is due 3 months after the year end of the estate tax year

4 a form 1041 for an estate that is created & terminates in the same year must show both the "initial return" & the " final return" boxes checked in the heading