If the executor of a decedent’s estate elects the alternate
valuation date and none of the property included in the gross
estate has been sold or distributed, the estate assets must be valued
as of how many months after the decedent’s death?

(c) If the executor of a decedent’s estate elects the alternate
valuation date and none of the assets have been sold or distributed,
the estate assets must be included in the decedent’s
gross estate at their FMV as of six months after the decedent’s
death.