At the Time of His Death, Tom Owned Some Common

At the time of his death, Tom owned some common stock. The Citron Corporation stock is sold by the executor of the estate seven months after Tom's death for $1,300,000. If the alternate valuation date is properly elected, the value of Tom'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.