A Sec. 303 redemption is most likely appropriate for which of the following estates?
- At Fred’s death, Fred owned all of his assets including the stock of a closely-held corporation in joint tenancy WROS with his wife.
- Before Gloria’s death, she transferred all of her assets including the stock in a closely-held corporation to an irrevocable family trust
- By Will, Hank bequeathed his stock in a closely-held corporation to his daughter.
- Before her death, Irene sold her stock in a closely-held business to her son by an installment sale.