Why might an Executor of a Will elect to use the alternative valuation date?

Group of answer choices

A)The value of the estate is below the estate exemption, so the executor will need to file an estate tax return to elect the alternative estate values.

B)The gross value of the estate has decreased since the taxpayer died.

C)The executor will earn more fees if he has to arrange for multiple appraisals.

D)Most of the assets in the estate will be sold or distributed to the beneficiaries before the alternative valuation date.

e)The assets will qualify for the marital deduction if the alternative valuation is lower than the value on the date of death.