Included in Mary's gross estate are the following assets. If an amount is zero, enter "0". a. How much is included in her gross estate if the alternate valuation date is elected? Because the 2032 election be made, the amount to include is $ Feedback Check My Work The alternate valuation date election was designed as a relief provision to ease the econo decline in value. b. Suppose all of Mary's assets pass to her surviving spouse. How much is included in her gross estate if the alternate valuation date is elected? Because the 2032 election be made, the amount to include is $ x