Which one of the following states a requirement or characteristic of special use valuation under IRC Section 2032A?

A)

Special use valuation can benefit an estate by allowing it to deduct up to $675,000 from the gross estate.

B)

An estate cannot use special use valuation unless it has business real estate.

C)

The benefit that can be gained by using special use valuation is limited to $1,000,000.

D)

The decedent must have materially participated in a farm or closely held business for at least eight years preceding death.