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.

$5,900,000

$5,800,000

$400,000

$405,000

c.

$6,100,000

$6,000,000

$390,000

$380,000

d.

$6,200,000

$6,300,000

$500,000

$490,000