Sandra dies owning a family farm. The value of the acreage as farmland is $2,500 per acre. Many adjoining farms have been converted to tract housing and have sold for as much as $10,000 an acre. Sandra's will leaves the farm to her daughter, who intends to use it as farmland for the rest of her life and then pass it to her children. Which of the following postmortem estate planning techniques will be most useful to Sandra's estate?
A)
Special use valuation (Section 2032A)
B)
QTIP election
C)
Alternate valuation date (AVD)
D)
Election against the will