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) An executor may elect to postpone payment of the estate tax attributable to a remainder or reversionary interest until six months after the interests of the other person(s) terminate.
C) A corporation with 25 owners can be classified as a closely held business if the decedent's gross estate holds 10% of the stock.
D) All of the above are false.