In which, if any, of the following independent situations ca…
In which, if any, of the following independent situations can the alternate valuation date be elected? (A) Value of gross estate Date of death = $6,000,000 Alternate date = $6,100,000 Estate tax result Date of death = $400,000 Alternate date = $390,000 (B) Value of gross estate Date of death = $6,200,000 Alternate date = $6,300,000 Estate tax result Date of death = $500,000 Alternate date = $490,000 (C) Value of gross estate Date of death = $6,100,000 Alternate date = $6,000,000 Estate tax result Date of death = $390,000 Alternate date = $380,000 (D) Value of gross estate Date of death = $5,900,000 Alternate date = $5,800,000 Estate tax result Date of death = $400,000 Alternate date = $405,000