What is the most logical next event?

How to determine when estate tax is due
Select the date of calculation.
You may choose the date of death or the date six months after the date of death. The date six months after the date of death is called the " alternate valuation date ".

Select from:
(A). To calculate a tax deduction, these dates were two years before taxes were due. A variety of factors can be added to determining whether the dates are eligible for default or what time period the check can be sent to the estate.;
(B). This is a relatively consistent date when a estate is paying particular taxes. The alternate valuation dates are for the estate's taxable assets or for the estate's beneficiaries.;
(C). This is the date, or the date that an estate purchases the estate's assets. If you decide to dedicate a year to the estate, you will usually incur a tax award for the money in the estate's account.;
(D). If you choose the date of death, all of the assets should be valued as of that date, regardless of the dates of distribution or sale. Use the following guidelines, if you choose the alternate valuation date, and any asset is distributed or sold during the first six months following the date of death.;
(D).