For which of the following circumstances would an estate be allowed to use the alternate valuation method? Estate at death: Value 6,200; tax liability 500. Estate 6 months later: Value 6,300; tax liability 510. Estate at death: Value 5,900; tax liability 400. Estate 6 months later: Value 5,800; tax liability 405. Estate at death: Value 6,100; tax liability 390. Estate 6 months later: Value 6,000; tax liability 380. Estate at death: Value 6,000; tax liability 400. Estate 6 months later: Value 6,100; tax liability 390