At the time of her death, Beth owned stock in the following corporations.

Mego Inc. with a date of death value of $$3,000,000$ ?and a value six months later of $$2,200,000.$

Toothless Time Corp with a date of death value of $$2,600,000$ ?and a value six months later of $$2,800,000.$

The executor of the estate sold Mego Inc. $\frac{61}{2}$ ?months after Beth died for $$2,600,000.$ ?Toothless Time Corp was sold five months after Beth's death for $$2,500,000.$ ?If the alternate valuation date is properly elected, the value of Beth's estate is:

$$4,700,000$

$$4,800,000.$

$$5,000,000$

$$5,100,000.$

None of the above.