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? Value of Gross Estate Estate Tax Result Date of Death Alternate Date Date of Death Alternate Date

A) $6,000,000 $6,100,000
$400,000
$390,000
B) $5,900,000 $5,800,000
$400,000
$405,000
C) $6,100,000 $6,000,000
$390,000
$380,000
D) $6,200,000 $6,300,000
$500,000
$490,000
E) None of the above