Your client, who is in poor health, is considering selling her business to her daughter using a 10-year installment sale. The client has asked you installment note payments should she die within the 10-year period. What is your response to your client's inquiry regarding the estate tax implications?

• A) The outstanding installment payments will be cancelled upon her death and excluded from her gross estate if she does not outlive the 1
• B) The outstanding installment payments will be excluded from her gross estate because she did not outlive the 10-year installment period
• C) The fair market value of the business will be included in her gross estate because the installment sale term will not be completed.
• D) The present worth of any outstanding installment payments must be included in her gross estate because the installment term was not