Hazel $($age $60),$ died leaving her wealthy second husband $($age $48)$ and daughter $($age $40).$ She had no previous lifetime taxable gifts and she died with a gross estate of $$8$ million, consisting solely of a diversified portfolio of publicly traded, income$-$producing stocks. Her debts were $$75,000$ and estate administrative expenses amounted to $$50,000.$ Six months after her death, Hazel's estate was valued at $$8\mathrm{.}5$ million. Which of the following post$-$mortem techniques should Hazels executor consider electing?A$.$QTIP election trust.B$.$The alternate valuation date.C$.$Deduct estate administrative expenses on the estate tax return.D$.$Use a Section $303$ stock redemption.