Instructions: In this task, you are given a context and four options. Each option is a suggested ending for the context. You should read the context and pick the best ending for the context. Please answer with "A", "B", "C", and "D".
Input: [header] How to determine if an estate must file an income tax return [title] Understand the income tax liability of an estate. [step] When the decedent passes away and their assets are made part of their estate, those assets do not simply stop generating income. A lot of assets will continue to generate income as if the decedent were still alive. <sep> (A) When income is generated by an asset in an estate, that income is taxed the same way as income would be taxed for an individual. [substeps] For example, if the decedent owned stock, that stock might become a part of their estate. (B) This happens because the estate starts to expect income from the estate to last five years. The income generated will be extra than the deduction, allowing any estate to last longer. (C) However, to determine if an estate owned by the decedent is worth it, you should look at their income. [substeps] Calculating the income tax based on the decedent's gross income may be difficult. (D) Examples of income taxes include : [substeps] Property that the decedent holds, such as jewelry, furniture, or other types of items [title] Learn about estate taxes. [step] Estate taxes are calculated using the gross income of the decedent as the gross income.
Output:
A