In Which,if Any,of the Following Independent Situations Can the Alternate

In which,if any,of the following independent situations can the alternate valuation date be elected?

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