In which, if any, of the following independent situations can the alternate valuation date be elected? 
Definitions:
Financial Incentives
Monetary benefits provided to motivate employees to achieve specific goals or perform at a higher level.
Intrinsically Satisfying
An activity or outcome that is rewarding in and of itself, without any need for external recognition or reward.
Computer Technology
Refers to the study, design, development, application, implementation, support, or management of computer-based information systems.
Leadership Substitute
Alternatives to traditional leadership that can fulfill the role of guiding or influencing a group, such as technology or organizational structures.
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