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which of the following optional dates are available to the deceased personal representative to value estate property for federal tax purposes? i) date of death

which of the following optional dates are available to the deceased personal representative to value estate property for federal tax purposes?
i) date of death
ii) six months following date if death
iii) any date withinf six months following date of death
i only
i and ii only
i and iii only
Ii and iii only
i ii and iii

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