Decedent and grantor died March 30, 2023.  The trust has become irrevocable, and it has been funded with stocks. An EIN has been granted.  No distributions have been made.

1.  I am thinking of making the 645 election so that a Fiscal Year can be elected in order to more time to prepare the tax return. But if there is no estate tax return required, can a 645 election be made?