In which, if any, of the following independent situations can the alternate valuation date be elected?

Value of Gross Estate Estate Tax Result

Date of Death Alternate Date Date of Death Alternate Date

a$.$

$$6,000,000$ $$6,100,000$ $$400,000$ $$390,000$

b$.$

$$6,200,000$ $$6,300,000$ $$500,000$ $$490,000$

c$.$

$$6,100,000$ $$6,000,000$ $$390,000$ $$380,000$

d$.$

$$5,900,000$ $$5,800,000$ $$400,000$ $$405,000$