Estate-tax-for-a-deceased-person-what-happens-with-the-following-situation-

Make a recommendation for methods to structure payment of the estate tax due after Andy passes away (Assume that any payment by the purchaser of Andy’s ownership interest in Tai-Ga will be made in equal annual payments at an 8% interest rate over a period of 10 years (only need to answer third bullet point of attached document in three paragrapsh)