In Which, If Any, of the Following Independent Situations Can

In which, if any, of the following independent situations can the alternate valuation date be elected? Value of Gross Estate Estate Tax Result
Date of Alternate Date of Alternate
Death Date Death Date

A) $6,000,000 $6,100,000 $400,000 $390,000
B) $5,900,000 $5,800,000 $400,000 $380,000
C) $6,100,000 $6,000,000 $390,000 $400,000
D) $6,200,000 $6,300,000 $500,000 $490,000
E) None of the above