Jeff died owning farmland in a closely-held business. He wishes to leave $100,000 to his recently divorced wife, Ann, and



Jeff died owning farmland in a closely-held business. He wishes to leave $100,000 to his recently divorced wife, Ann, and the farm to his son, George. All but which of the following estate tax elections should the executor of Jeff’s estate consider?
a. A QTIP marital deduction for the $100,000
b. Special use valuation for the farmland.
c. Deferral of estate tax for the closely-held business
d. Alternate valuation for the assets in the estate




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