Mary inherited some IBM stock from her father upon his death in 2022. The stock had a basis to her father of $55,000 and a FMV of $138,000 on the date of his death. Six months after his death, the stock's value had jumped to $165,000. Because of the small size of the father's estate, no estate tax return was filed and no estate tax paid. a. May Mary elect to value the stock on the alternative valuation date? Why or why not?