With no explanation, chose the best option from "A", "B", "C" or "D". state the specific grounds therefor.”). A. Duty of Care of Independent Executor The Texas Probate Code defines an “independent executor” as “the personal representative of an estate under independent administration as provided in Section 145 of this Code.” Tex. Prob.Code Ann. § 3(q). The purpose of section 145 — and of independent administration itself — is to free an independent executor from the expense and control of judicial supervision except where the Probate Code otherwise provides. Corpus Christi Bank & Trust v. Alice Nat’l Bank, 444 S.W.2d 632, 634-35 (Tex.1969); Bunting v. Pearson, 430 S.W.2d 470, 473 (Tex.1968); Rowland v. Moore, 141 Tex. 469, 174 S.W.2d 248, 249-50 (1943); Eastland v. Eastland, 273 S.W.3d 815, d 750, 752 (Tex.Civ.App.-Houston [14th Dist.] 1981, no writ) (<HOLDING>). In contrast, an executor does not owe a

A: holding that former temporary administratrix of estate did not owe legal duty of care under section 230 of probate code to obtain fire insurance for estate property in negligence action because it was impossible to obtain such insurance
B: holding that for estate tax purposes property is to be valued as it exists in the hands of the estate
C: holding that the proceeds of a liability insurance policy were not property of the estate
D: holding that legal injury occurred for purposes of negligence action against insurance agent when insurance company rejected the claim
A.