In each of the following independent situations, indicate whether the alternate valuation date can be elected. Explain why or why not. All deaths occur in 2015.

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Value of Gross Estate Estate Tax Liability Decedent Date of Death Six Months Later Date of Death Six Months Later Jayden Isabella Liam Lil $6,000,000 6,100,000 6,100,000 6,500,000 $5,900,000 6,000,000 6,000,000 6400,000 $240,000 265,000 200,000 205,000 $239,000 260,000 210,000 204,000