Content AreaIn 2023, Donna's father dies and leaves her the family farm. The farm has a current use value of $4,000,000 and a best use value of $5,000,000. If the special use valuation election is made, the farm should be included in the father's gross estate at a value of: a. $2,690,000 ($4,000,000 - $1,310,000). b. $4,000,000. c. $1,310,000. d. $3,690,000 ($5,000,000 - $1,310,000)