31. 10.3 In ea 103 In each of the following independent situations, indicate whether the alternate valuation date can be elected. Explain why or why not. Decedent Jayden Isabella Value of Gross Estate Date of Death Six Months Later $16,000,000 $15,900,000 16,100,000 16,000,000 16,100,000 16,000,000 16,500,000 16,400,000 Estate Tax Liability Date of Death Six Months Later $5,040,000 $5,039,000 5,065,000 5,060,000 5,000,000 5,010,000 5,005,000 5,004,000 Liam Lily