Question ID: $1252028$ The preliminary computation of assets in the Hugh Campbell Estate indicates the following: Farm land$$6,000,000$Farm machinery$3,000,000$Residue of Campbell estate$11,000,000$Total gross estate$$20,000,000$Administrative expenses$(300,000)$Debts of decedent $($mortgage on farm land only$)>(900,000)$Other Deductions$(1,200,000)$Adjusted gross estate$$18,800,000$Taxable estate$$18,800,000$ Hugh, a U$.$S$.$ citizen,$$purchased the farm land six years before his death and personally farmed the land throughout this same period. Hugh's will leaves the land and farm machinery to$$his son, Hobart, who hopes to continue farming the land. Why is the Campbell estate NOT entitled to use special use valuation in the calculation of estate tax due? A$)$ Because the land was not used by any of Hugh's family members prior to his death B$)$ Because the decedent's son is$$not$$a qualified heir for purposes of special use valuation C$)$ Because the combined value of the farm land and farm machinery, less secured debts, does not exceed $50\%$ of the gross estate as adjusted for secured debts D$)$ Because the farm property has not been in a qualified use for the required number of years