Riley dies in 2020 leaving her entire $12.5 million estate through her will to her penniless husband, Troy. His estate goes to their children at his death. He has terminal cancer with a life expectancy of only 1 to 2 years. The alternative valuation date value of Riley's entire estate is equal to $11,580,000. Select the postmortem technique Troy should utilize to reduce the overall estate tax liability of both estates: Elect to use the alternate valuation date Disclaim $700,000 and elect to use the alternate valuation date Elect Portability Do Nothing