In 2019, Donna's Father Dies and Leaves Her the Family

In 2019, Donna's father dies and leaves her the family farm. The farm has a current use value of $4,000,000 and a best use value of $4,500,000. If the special use valuation election is made, the farm should be included in the father's gross estate at a value of:

A) $1,140,000.
B) $2,840,000 $4,000,000 - $1,160,000) .
C) $3,340,000 $4,500,000 - $1,160,000) .
D) $4,000,000.