Michael dies on December 21, 2019. His gross estate includes: (1) a house in Texas worth $2.5 million; (2) $10 million dollars of American Airlines stock at his date of death; and (3) a Toyota car. On February 20, 2020 American Airlines suffered a large dip in its stock prices due to travel restrictions being placed on travel to Asia. The value of the American Airlines stock never returned to its original value. Can you Michaels Independent Executor to elect alternate use valuation to determine the value of his assets for purposes of his Estate Tax Return? When is the alternate valuation date? Please fully explain your answer.