Mr. John Henderson died on February 7, 2019. For each of the following items indicate the amount to be included in John’s gross estate. Unless stated to the contrary, assume that the items are valued as of John’s death.

a. John owned a 2008 Lincoln Town Car.

At his date of death, the car’s retail price was $11,750, and its wholesale price was $10,150.

b. Same as (a), except that the executor sold the car on April 17, 2019, for $11,000 to a buyer who saw it advertised on the home shopping network on a local TV station.

c. John owned 1,000 shares of I.B.M. On February 17, 2019, the stock sold at a high of 100 and low of 98. It closed at 99 1/4.