Among the assets included in Taylors gross estate are the following: Asset Date of Death Value AVD Value Stock in Company A 5,000,000 5,200,000 Stock in Company B 6,000,000 4,500,000 Office Building 900,000 800,000 Three months after Taylors death in 2011, her executor sells the office building for $840,000. a) What is the amount of Taylors gross estate if date of death value is used? b) What is the amount of Taylors gross estate if the alternate valuation date is elected?