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FMV at 12/31/23=$107,500;FMV at 12/31/24=$106,500 FMV at 12/31/23=$107,500;FMV at 12/31/24=$106,000 FMV at 12/31/23=$107,500;FMV at 12/31/24=$104,500 FMV at 12/31/23=$105,500;FMV at 12/31/24=$103,500 FMV at 12/31/23=$105,500;FMV at 12/31/24=$104,500
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