Among the assets included in Taylors gross estate are the following. Fair Market Value Date of Death Six Months After Date of Death Stock in Grebe Corporation Stock in Rail Corporation Office building $4,000,000 800,000 900,000 $3,800,000 850,000 900,000 Three months after Taylors death, her executor sells the Rail stock 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? c. Suppose the accrued rents on the office building are as follows: $80,000 (date of death) and $75,000 (six months after death). How does this change the answers in parts a. and b.? d. Suppose all of Taylors assets pass to her surviving spouse. Does this have any impact on the choice of valuation date? Explain