9. Prior to her death Mindy bought stock for $20 per share. Mindy dies, owning the shares. Mindy's gross estate is less than $5 million. On the date of death, a share of the stock trades on the stock exchange with a high price of $104 per share and a low price of $96 per share. Assume an estate tax return is required. what value would the stock be shown at in the return