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The primary purpose of an estate tax is to impose a tax on the transfer of wealth from a deceased person’s estate to their heirs or beneficiaries. This tax is generally calculated based on the value of the estate at the time of death, and it is designed to ensure that a portion of this wealth is collected by the government, often serving as a way to redistribute wealth in society.

While it is true that the federal government implements the estate tax, the essence of the question is focused on the function of the tax itself in relation to the transfer of property. The estate tax is a mechanism for the federal government to collect taxes on the value of the estate before it is distributed to the heirs, which helps to regulate the transfer of large sums of money and property that can otherwise perpetuate significant wealth disparities.

The other options refer to different types of taxes or fees that are not the primary function of the estate tax. For example, a tax levied on the income generated by an estate would focus on the income the estate produces, while fees for administering an estate are related to the administrative costs involved in handling the estate during probate. Therefore, the primary role of the estate tax is to tax the transfer of property upon death, linking it directly to