The Suffolk family owns a large ranching operation in Texas. It has been in the family for generations. Hal Suffolk, Sr. owns 25 percent of the ranch, and his interest represents 75 percent of his taxable estate. His son and daughter have worked on the ranch for the past 20 years, and he plans to leave his interest in the ranch outright to them. His estate would be eligible for which of the following postmortem elections?

A. Section 303 and Section 6166.

B. Section 2032A and Section 303.

C. Section 2032A and Section 6166.

D. Section 9111B and Section 6166.