An executor has the duty to locate and identify the decedent's property and then determine the value of the property as the basis for among other things, determining if estate tax is due. Which one of the following would be the least appropriate method upon which to value the real property? Consider the asset's purchase price from years ago Solicit valuations from certified appraisers. Consider the valuation used by local taxing authorities. Consider the value upon which that asset is insured