Which of the following is an incorrect (false) statement?

	A.	The alternative valuation date (AVD) is 6 months after the date of death (DOD).
	B.	The gross estate is valued at the FMV of the decedent's assets
	C.	If the executor chooses the alternative valuation date (AVD), some property is valued at the date of death values and some property is valued at AVD values.
	D.	For estate tax purposes, there is no basis step up for retirement accounts.