Match Each Statement with the Correct Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Exemption equivalent.

A) Use IRS valuation tables
B) Blockage rule
C) Special use value
D) Best or most suitable use value
E) Cost of going public
F) Replacement cost of a comparable contract
G) Portion of a deceased spouse's share of community property that passes to a surviving spouse
H) Cross-purchase buy-sell agreement
I) Entity buy-sell agreement
J) Bypass amount
K) No correct choice is given