49. Which of the following statements concerning the alternate valuation date allowed for federal estate tax purposes is correct? (A) The alternate valuation date is 12 months after the decedent's death. (B) The alternate valuation date can be used even if property is distributed or sold before the alternate valuation date. (C) The alternate valuation date can be used in valuing an interest, such as an annuity, whose value is affected by the mere passage of time. (D) If the alternate valuation date is selected, that date applies to all assets in the estate, subject to a few exceptions