Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) 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.
B) A corporation with 25 owners can be classified as a closely held business if the decedent's gross estate holds 10% of the stock.
C) The estate tax on interests in certain closely held businesses may be paid in installments over a 15- year period if elected.
D) All of the above are false.