8. At the time of his death, Tom owned the following common stock. Date of Death Value $15,500,000 1,300,000 Value Six Months Later $11,500,000 1,400,000 Citron Corporation Grey Corporation The Citron Corporation stock is sold by the executor of the estate seven months after Tom's death for $13,300,000. Assuming the alternate valuation date is properly elected, the value of Tom's estate to be included on his estate return, as to these stocks, is