At the Time of His Death, Tom Owned Some Common

At the time of his death, Tom owned some common stock. $$\begin{array} { l l } &\begin{array} { l } \text { Date of Death } \\\text { Value }\end{array} & \begin{array} { l } \text { Value Six } \\\text { Months Later }\end{array} \\\text { Citron Corporation }&\$ 1,500,000 & \$ 1,100,000 \\\text { Grey Corporation }&1,300,000 & 1,400,000\end{array}$$ If the alternate valuation date is properly elected, the value of Tom's estate as to these stocks is:

A) $2,300,000.
B) $2,400,000.
C) $2,500,000.
D) $2,700,000.