At the Time of Her Death, Janice Owned Stock as Follows

At the time of her death, Janice owned stock as follows. $\begin{array}{lll}&\begin{array}{l}\text { Date of Death } \\\text { Value }\end{array} & \begin{array}{l}\text { Value Six } \\\text { Months Later }\end{array} \\\hline\text { Stock in Peak Corporation } & \$ 350,000 & \$ 280,000 \\\text { Stock in Meadow Corporation } & 200,000 & 180,000\end{array}$ The executor sells the Peak Corporation stock seven months after Janice's death for $250,000.The executor sells the Meadow stock four months after Janice's death for $150,000.If the alternate valuation date is properly elected, the value of Janice's estate as to these stocks is:

A) $550,000.
B) $480,000.
C) $460,000.
D) $430,000.
E) None of the above.