Which,if Any,of the Following Statements Correctly Reflects the Operational Rules

Which,if any,of the following statements correctly reflects the operational rules under § 2032A ("special use" valuation) ?

A) The § 2032A election is not available for gift tax situations.
B) The § 2032A election permits the valuation of qualifying property at its "most suitable" use value.
C) In meeting the 50% test and 25% test,the qualifying property is considered at its "special" use value.
D) If § 2032A is elected,only a sale of the qualifying property within the next 10 years will cause recapture.
E) None of the above.