Natalie's estate includes the following assets.

	Fair Market Value
	Date of Death	Six Months Later
Apartment building	$4,400,000	$4,380,000
Stock in Blue Corporation	1,200,000	1,300,000
Stock in Green Corporation	900,000	700,000

Accrued rents on the apartment building are as follows: $60,000 (date of death) and $70,000 (six months later). To pay expenses, the executor of Natalie's estate sells the Green stock for $650,000 five months after her death.

• a. If the