Assume , For this question only , that Kenny and Melissa were married today . They went straight to Kenny's lawyer's office to execute new wills . On the way home from executing a valid will leaving all assets to Melissa , Kenny and Melissa were in a serious car accident . Kenny was comatose for several days before dying . His unpaid medical expenses were $150, 000 . The day after Kenny died , Melissa gave Kenny's children and grandchildren each $ 2 2 , 000 then left for France to stay with her mother . Would special use valuation for the Bungalow be available on the estate tax return ? C A Yes , this election would be available