Serena died in 2023 with the following property. What is the estate value of each item

Serena died in 2023 with the following property. What is the estate value of each item? 2000 shs Kitty Stock which traded on the stock exchange. Values I on the date of death were high of $55 low of $45, and close at $48 Life insurance policy on Serena's life With a face value Of $500,000. The cost of a comparable policy is $350.000. and an Interpolated Terminal Reserve of $100,000. paid, but unexpired premiums were $5,000 Life insurance policy on Serena's son's life with a face value of $100,000. The cost of a comparable policy is $20,000, and an Interpolated Terminal Reserve of $7,000. paid, but unexpired premiums were $2,000.