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D is corrent.  The requirement is to determine Jason’s basis for stock inherited from a decedent. The basis of property received from a decedent is generally the property’s FMV at date of the decedent’s death, or FMV on the alternate valuation date (6 months after death). Since the executor of Bass’ estate elected to use the alternate valuation date for estate tax purposes, the stock’s basis to Jason is its $670,000 FMV 6 months after Bass’ death.
A is incorrect.  When the alternate valuation is elected, the FMV of property beyond 6 months after death is not relevant.
B is incorrect.  Because the stock was inherited by Jason, the decedent’s original cost is not relevant.
C is incorrect.  FMV at date of death is not relevant because the alternate valuation was elected.