Help on this tax question?

Help on this tax question?
Ginger dies on April 30, 2011. Which, if any, of the following items is included in her gross estate? A.Rents for the month of May (received on May 1) on an apartment building she owned. The alternate valuation date of ? 2032 is not elected. B.Rents for the month of May (received on May 1) on an apartment building she owned. The alternate valuation date of ? 2032 is elected. C.Insurance recovery from a fire which occurred on November 1, 2011, and destroyed Ginger?s residence. D.A loan made by Ginger to her daughter (who is a successful dentist) and forgiven by Ginger in her will.

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