Reducing CGT selling 3+ years post mortem?

[Skyjob]

Awful scenario for beneficiaries here, being made worse it appears by the day, so hoping to find some good advice not his following issue at hand.

Property to be sold after long delay post mortem (see Background history below if interested).
Probate value of property estimated £285k, currently £400k estimated market value.
Due to fact that fiscal year of passing plus two fiscal years after have lapsed, CGT is due on property.
Deed of Variation cannot be used as period of two years has lapsed.
What options are there to minimise the impact of CGT?
So far we've been advised of:
A) Executor sells property and pays 28% CGT on £115k (400-285) = £32k before disbursement of estate to beneficiaries, they receive £92k ((400-32)/4);
B) Executor divides property in equal shares and beneficiaries sell property, each applying their tax free allowance of £11k, thus receive £95k ((400-(28%*(115-4*11)))/4);
C) As per above but in addition assuming CGT allowance of each spouse is used as well as their won CGT allowance, thus receive £98k ((400-(28%*(115-8*11)))/4);

Is there a better way of reducing CGT liability?
Problem is one of beneficiaries would prefer to rent it out and rather not sell, thus appointing out to 4 beneficiaries is risky imho, unless this issue can be addressed.

Background history:
- 4 children in family, two of Father, two of Mother, Father and Mother married after children were born, all children lived with their respective Mothers;
- Father passed away some yeas ago, leaving his entire estate to his surviving wife;
- Mother passed away 3 years ago, leaving her estate in a mirror Will to be divided between 4 children, all named, each in equal share. Her intention was to do by what Father wanted and divide the property between 4 children, not realising that the words "estate" meant her savings etc as well. This has been a blow for Her children;
- Named executor of Will is Company A;
- Prior to Grant of Probate Company B takes over Company A and appoints an Executor from its employees;
- Within a very short time after Grant of Probate Company B is put under investigation by SRA and ceases to exist until case reviewed (some years estimated);
- Beneficiaries try to remove now appointed Executor through Court using Company C to whom they pass SRA Legal File, this fails;
- Executor is now located once more, working for Company D, and wants to continue execution of Will;