please help ASAP

Stooge dies on March 2 of the current year. At the time of his death he owned owning the following securities which had the value indicated on the date of his death: A. Moe Inc $10 Million B. Larry Inc $15 Million C. Curley Inc $20Million. On April 2 when Moe Inc is worth $11 Million it is sold. On May 19 when Larry Inc is worth $2Million it is distributed to the beneficiaries of the estate. On December 2 Curley Inc is worth $24Million. On 12/31 when Curley is worth $27Million the estate is closed and the stock is distributed to the beneficiaries. 1. What are the two requirements for the executor of the Stooge estate to be able to elect the alternate valuation date for the assets of the estate? 2. Indicate what each security would be valued at in the tax return. Stooge dies on March 2 of the current year. At the time of his death he owned owning the following securities which had the value indicated on the date of his death: A. Moe Inc $10 Million B. Larry Inc $15 Million C. Curley Inc $20Million. On April 2 when Moe Inc is worth $11 Million it is sold. On May 19 when Larry Inc is worth $2Million it is distributed to the beneficiaries of the estate. On December 2 Curley Inc is worth $24Million. On 12/31 when Curley is worth $27Million the estate is closed and the stock is distributed to the beneficiaries. 1. What are the two requirements for the executor of the Stooge estate to be able to elect the alternate valuation date for the assets of the estate? 2. Indicate what each security would be valued at in the tax return