Which statement is false with respect to the income taxation of an estate?

a. The estate likely receives amounts of income in respect of a decedent immediately upon the decedent's death.

b. The estate is a tax-reporting, not a tax-paying, entity.

c. The estate may need to make estimated tax payments.

d. The IRS will look to terminate the estate if it determines that the entity is being kept open simply to avoid income tax liabilities.