At the Time His Death, Bradley Owned Stock as Follows

At the time his death, Bradley owned stock as follows. $\begin{array}{lll}&\begin{array}{l}\text { Date of Death } \\\text { Value }\end{array} & \begin{array}{l}\text { Value Six } \\\text { Months Later }\end{array} \\\hline\text { Stock in Valley Corporation } & \$ 525,000 & \$ 475,000 \\\text { Stock in Stream Corporation } & 250,000 & 275,000\end{array}$ The executor sells the Valley Corporation stock seven months after Bradley's death for $500,000.The executor sells the Stream stock four months after Bradley's death for $265,000.If the alternate valuation date is properly elected, the value of Bradley's estate as to these stocks is:

A) $775,000.
B) $765,000.
C) $740,000.
D) $725,000.
E) None of the above.