At the Time of His Death,Dustin Owned Some Common Stock

At the time of his death,Dustin owned some common stock.

The Gray Corporation stock is sold by the executor of the estate five months after Dustin's death for $1,300,000.If the alternate valuation date is properly elected,the value of Dustin's estate as to these stocks is:

A) $2,300,000.
B) $2,400,000.
C) $2,500,000.
D) $2,700,000.
E) None of the above.