Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) An example of deductions in respect of a decedent (DRD) are property taxes that accrued prior to the decedent's death but were not paid until after death.
B) Interest earned but not received before death is IRD.
C) Federal estate taxes related to income in respect of a decedent (IRD) is deductible by the estate in the year the IRD is includible in the estate's gross income.
D) Items of IRD receive a step- up in basis as a result of the decedent's death.