George died last year and his gross estate is $14,000,000. George's estate expects to incur a total of $600,000 of death taxes and allowable deductions for expenses and losses under 2053 and 2054. George's gross estate includes stock in X Corporation (fair market value$1,200,000) and Y Corporation (fair market value$2,400,000). The fair market value of all of the outstanding X and Y stock is $8,400,000 and $9,600,000, respectively. George's wife, Adele, also owns $1.200,000 of X stock. (She and George held a total of $2,400,000 of X stock as tenants-in-common during his life.)If Y Corporation redeems shares from George's estate, will the redemption qualify for exchange treatment under 303