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) $5,000,000 $5,100,000 $400,000 $390,000
B) $4,900,000 $4,800,000 $400,000 $380,000
C) $5,100,000 $5,000,000 $390,000 $400,000
D) $5,200,000 $5,300,000 $500,000 $490,000
E) None of the above