Which of the Following Independent Statements Correctly Reflects the Valuation

Which of the following independent statements correctly reflects the valuation rules applicable to estate and gift taxes?

A) In valuing an annuity issued by Prudential Insurance Company,use the tables issued by the IRS.
B) In valuing an unmatured life insurance policy on which no further premiums need be paid,use the policy's interpolated terminal reserve amount.
C) In valuing a note receivable,the issuer's bankruptcy should be taken into account.
D) In valuing a used car,use the trade-in value offered by a dealership as a down payment on a new model.
E) None of the above statements is correct.