Problem 13-60 (LO. 3) As sole heir, Dazie receives all of Mary's property (adjusted basis of $11,400,000 and fair market value of $13,820,000). Six months after Mary's death, the fair market value is $13,835,000. a. Assuming an estate return is filed, can the executor of Mary's estate elect the alternate valuation date and amount? b. Dazie's basis for the property is $ C. Assume instead that the fair market value six months after Mary's death is $13,800,000. Assuming an estate return is filed, can the executor of Mary's estate elect the alternate valuation date and amount? Dazie's basis for the property is s