With no explanation, chose the best option from "A", "B", "C" or "D". or personal property belonging to an estate may be sold, mortgaged, leased or exchanged under court order when necessary for any of the following purposes: (a) [F]or the payment of claims allowed against the estate[.] Ind.Code § 29-l-15-3(a) (emphasis added). “By its terms, [Indiana Code section] 29-1-15-3 ... places the decision to sell estate realty within the sound discretion of the trial court.” Rainier v. Snider, 174 Ind.App. 615, 624, 369 N.E.2d 666, 671 (1977). Chapter 15 does not contain any time limitations upon a court’s ability to issue an order for the sale of real estate. In fact, we have held, “[R]eal estate is available until the estate is closed to pay allowed claims and administrative expenses!.]” See Estate of Baker v. Lahrman, 505 N.E.2d 104, 107 (Ind.Ct.App.1987) (<HOLDING>). As has been observed by one authority,

A: holding that a broadcasting license was property of the estate but not subject to a security interest
B: recognizing that distributees interest to estate property is subject to divestment until estate is closed
C: holding that erisa benefits are not property of the estate
D: holding that for estate tax purposes property is to be valued as it exists in the hands of the estate
B.