Which of the following provisions regarding the election of the alternate valuation method for property included in the decedents gross estate is false?

• A.The election may be changed after filing the return by filing an amended return.

• B.The election applies to all of the property in the estate and does not preclude the election of the special-use valuation for qualified real property.

• C.The election must be made on a return filed within 1 year of the due date, including extensions, for filing the return.

• D.The election may be made only if it will decrease the value of the gross estate and the sum of the estate tax and the generation-skipping transfer tax (reduced by any allowable credits).