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Mario died on November 1, 2022. The following data were available in connection with the property. Fair market value at the time of filing estate

Mario died on November 1, 2022. The following data were available in connection with the property. Fair market value at the time of filing estate tax return on Feb. 28, 2023- 6,000,000 Assessed valued, six (3) months before death - 5,300,000 Assessed value, November 1, 2022- 5,400,000 Zonal value, November 1, 2022- 5,350,000 What would be the value of the piece of land in the gross estate?

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