In each of the following independent situations, indicate whether the alternate

valuation date can be elected. Explain why or why not.

Value of Gross Estate Estate Tax Liability

Decedent Date of Death Six Months Later Date of Death Six Months Later

Jayden $$26,000,000$ $$25,900,000$ $$5,040,000$ $$5,039,000$

Isabella $26,100,00026,000,0005,065,0005,060,000$

Liam $26,100,00026,000,0005,000,0005,010,000$

Lily $26,500,00026,400,0005,005,0005,004,000$