4. Senior Pedro, a Mexican citizen residing in Pampanga, died during a commotion in a chicken farm. At the time of his death, Senior Pedro owns 200,000 shares of Saint Peter Company, a listed corporation. Details about the corporation's shares prices are as follows: Date of Pedro's death Date of Pedro's interment Book value per share P23.50 P23.55 Closing price P48.20 P49.50 Average trading price P48.00 P49.60 The 200,000 shares shall be included in Senior Pedro's gross estate at