If an election is available and is made to use alternate valuation for federal estate tax purposes, then if property X is sold within six months after the decedent's death, property X is valued for federal estate tax purposes as of which date?
a. The date of the decedent's death.
b. The date that is six months after the decedent's of death.
c. The date of sale of the property.
d. The date the property is distributed to the beneficiaries.