A woman makes a gift of £500,000 to her daughter. This is the only lifetime gift that the woman makes before her death six years later. The woman has been divorced for many years and leaves her entire estate to her daughter.Which of the following options correctly identifies the value of the failed potentially exempt transfer?
选项：

A:£494,000 correct
B:£497,000 incorrect
C:£500,000 incorrect
D:£175,000 incorrect
E:£169,000 incorrect