Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The estate tax on interests in certain closely held businesses may be paid in installments over a 15- year period if elected.
B) The period for payment of estate taxes may be extended if the executor shows "reasonable cause" for not being able to pay some, or all, of the estate tax liability on the regular due date.
C) An executor may elect to postpone payment of the estate tax attributable to a remainder or reversionary interest until eight months after the interests of the other person(s) terminate.
D) All of the above are false.