Morrow Died on January 15, 2011 Leaving the Following Assets

Morrow died on January 15, 2011 leaving the following assets:
$$\begin{array} { l r r } \text { Assets } & \begin{array} { r } \text { Date of Death } \\\text { Fair Market Value }\end{array} & \begin{array} { r } \text { Alternate Valuation } \\\text { Date Value }\end{array} \\\hline\text { Home } & \$ 600,000 & \$ 610,000 \\\text { Stocks } & \$ 300,000 & \$ 270,000 \\\text { Bonds } & \$ 400,000 & \$ 402,000 \\\text { Rolls Royce } & \$ 75,000 & \$ 78,000\end{array}$$
What is the value of the estate if the alternative valuation date is elected and the house was sold on March 10 for $605,000 and the stocks were sold on June 30 for $265,000?

A) $1,375,000
B) $1,360,000
C) $1,350,000
D) $1,343,000