In 2008,Clara's Father Dies and Leaves Her the Family Farm

In 2008,Clara's father dies and leaves her the family farm.The farm has a current use value of $2,000,000 and a best use value of $2,500,000.If the § 2032A election is made,the farm should be included in the father's gross estate at a value of:

A) $1,540,000 ($2,500,000 - $960,000) .
B) $2,000,000.
C) $1,040,000 ($2,000,000 - $960,000) .
D) $900,000.
E) None of the above.