32. LO.1 When Abigail died in 2012, she owned 2,000 shares of Finch Corporation. The stock is traded in an over-the-counter market. The nearest trades before and after the date of Abigails death are as follows. Per Share Mean Selling Price Five days before Abigails death $300 Eight days after Abigails death 360 Assuming that the alternate valuation date is not elected, at what value should the Finch stock be included in Abigails gross estate? 33. LO.1 Barry creates a trust with property valued at $6 million. Under the terms of the trust instrument, Michelle (age 50) receives a life estate, while Terry (age 25) receives the remainder interest. In the month the trust is created, the interest rate is 4.2%. Determine the value of Barrys gifts. 34. LO.1 Arlene creates a trust with assets worth $1 million. Under the terms of the trust, Tracy (age 16) receives the income for seven years, remainder to Dawn (age 35). In the month the trust is created, the interest rate is 4.4%. Determine the value of Arlenes gifts. (Jr. 19-38)