Michael died in 2013 with a taxable estate and estate tax base of $6,000,000. Michael's estate owed no state death taxes. Michael's estate includes $250,000 of income in respect of a decedent (IRD), none of which is received by his surviving spouse. His estate had no DRD. The estate collects $200,000 of the IRD during its current tax year. The Sec. 691(c) deduction for the estate in current year is
A. $90,000.
B. $153,000.
C. $80,000.
D. $122,400.
Answer: C
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______ questions, also known as probing questions, follow up on primary questions.
Fill in the blank(s) with the appropriate word(s).