D's gross estate consists of the following assets, th values of which were as folJows on the indicated dates:

Asset	Date of Death	Six Months After Date of Death
Real Estate	$5,000,000	$3,000,000
Stocks	3,000,000	4,000,000
Inventory	1,000,000	900,000
Total	$ 9,000,000	$7,900,000

The stocks were distributed to D's sole beneficiary three months after D's death when they were worth $3,500,00. Ifthe executor elects to value the estate under section 2032, at what value will the stock be included in D's gross estate?

A. $3,000,000 B. $3,500,000 C. $4,000,000 D. None of the above