Your firm has prepared the estate tax return (Form 706) for the Estate of Belinda Baker, a widow who died January 13, 2020. Besides substantial amounts of cash, mostly in certificates of deposit, she owned ABC stocks valued at $3.2 million, TUV stocks valued at $4.5 million, and 200 acres of undeveloped land valued at $5 million in total. Her will specifies that her three children (Barbara, Benjamin, and Boyd) are to share equally in her estate and that her executor is authorized to decide which person receives which asset(s) so long as each one receives, in total, assets with the same aggregate values. Consult Form 8971 (Information Regarding Beneficiaries Acquiring Property From a Decedent) and the related instructions. According to the instructions to Form 8971, what information should the executor report for each beneficiary in this type of situation?