The Karl DeLong Estate (with a taxable value of more than $16,500,000) includes the following assets:

-200 shares of common stock in the DeLong family corporation (valued at $3,580,000)

-1,000 shares of common stock in a large public utility that trades more than 100,000 shares per day (valued at $1,560,000)

-Certificates of deposit (valued at $520,000)

-Three commercial buildings located in an older part of town where values are decreasing rapidly (valued at $4,525,000)

Which valuation technique could best be used to reduce the value of Karl's gross estate?

A) A fractional interest (co-ownership) discount on the DeLong family stock

B) A blockage discount on the public utility stock

C) Special use valuation on the CDs

D) The alternate valuation date for all assets