ts to review his estate plans because he recently became a grandfather and wishes to include his new grandchild in his legacy planning. The basis in the company stock is $$250,000$ with a current fair market value of $$3,500,000.$ A few concerns are the liquidity of his estate and how his adult children would benefit from liquidity for their needs, versus equities. Which option describes the discount most likely available for the valuation of the company stock in Rajesh's estate?