Which of the following is a potential benefit of filing Form $706,$ United States Estate $($ and Gereration$-$Skipping Transfer$)$ Tax Return, even if the return is not required? $1-$ Paying the tax at the estate level will prevent the ultimate estate beneficiiaries from being required to pay an inheritance tax. $2-$ By filing the estate tax return, the fiduciary of te estate can make the "portability" election, and passany unused exclusion amount of the deceased taxpayer to their surviving spouse. $3-$ Filing the estate tax return allows the sestate to receive a step$-$up in basis on any propert owned by the decedent at the time of death. $3-$ For a decedent whose estate fils an estate tax return, funeral expenses are deductible on the decedent's final Form $1040.$