D died with a gross estate of $6 million, which included real property that was used by the decedent at his death in a truck farming business. What additional information do you need to determine whether the personal representative can make a special use valuation election under section 2032A? Would it matter if D devised the farm to his surviving spouse, a nephew, or to an unrelated person? Would it matter if D had rented the farm to a nephew before D's death? What would happen if a valid section 2032A election was made, but seven years after D's death, the nephew, who was the devisee of the property, leased it to D's brother? Would it matter if the nephew sold it to D's brother?