Senior Pedro, a Mexican citizen residing in Pampanga, died during a commotion in a chicken farm. At the time of his death, Senior Pedro owns 200,000 shares of Saint Peter Company, a listed corporation. Details about the corporation's shares prices are as follows:

Date of Pedro's death Date of Pedro's interment

Book value per share P23.50 P23.55

Closing price P48.20 P49.50

Average trading price

P48.00 P49.60

Q: The 200,000 shares shall be included in Senior Pedro's gross

estate at