D died owning farmland worth $6,000,000 which he left to his daughter. The farmland qualified for treatment as "qualified real property" under section 2032A of the Code and the executor of D's estate properly elected to take advantage of that provision and complied with all procedural requirements of the provision. The farmland's "qualified use"value (i.e., its value as farmland) on D's date of death was $3,000,000. What amount is included in D's gross estate with respect to the farmland if D dies in 2017?

A. $3,000,000

B. $4,110,000

C. $4,880,000

D. $6,000,000