Your client's wife died in the current year with a gross estate valued at $1.5 million, which included two solely owned apartment buildings, each valued at $400,000. Debts and expenses payable by her estate are estimated at $250,000. During the past three years, she gave most of the rents from the apartment buildings directly to her son's university to pay for his graduate school tuition. She and your client owned a personal residence worth $400,000 as joint tenants with right of survivorship. Her will, which appoints her brother executor, leaves all her solely owned property to her son with the remainder to your client. If your client's major objective is to maximize his share of his wife's estate, which one of the following is the most advisable postmortem action for him to take? make an election against his wife's will as the surviving spouse petition the executor to elect installment payment of estate taxes under IRC Section 6166 consent to split gifts made by his wife to her son during the last tax year ask the executor to make a QTIP election