41. In which, if any, of the following independent situations can the alternate valuation date be elected? Value of Gross Estate Estate Tax Due Date of Death Alternate Date A. $ 16,000,000 $16,100,000 B. $15,900,000 $15,800,000 C. $16,100,000 $16,000,000 D. $16,200,000 $16,300,000 Date of Death $1,400,000 $1,400,000 $1,390,000 $1,500,000 Alternate Date $1,390,000 $1,405,000 $1,380,000 $1,490,000