The value of all of the decedent's assets at death is $9,000,000 and increases to

$11,000,000 six months later. Can the estate elect to use section 2032?

A. Yes.

B. No, because the election would produce an increase inthe gross estate.

C. No, because decedent's gross estate exceeds $5,450,000 at the alternate valuation date.

D. Both B. and C.