Which, if any, of the following statements correctly reflects the operational rules under "special use" valuation? a. If the election is made, a sale of the qualifying property within the next 10 years will cause recapture. b. In meeting the 50% test, the qualifying property is considered at its "special" use value. c. The election is avallable for gift tax situations. d. The election permits the valuation of qualifying property at its "most suitable" use value