LO.1 When Abigail died in 2012, she owned 2,000 shares of Finch Corporation. The stock is traded in an over-the-counter market. The nearest trades before and after the date of Abigail’s death are as follows.

Per Share Mean Selling Price Five days before Abigail’s death $300 Eight days after Abigail’s death 360 Assuming that the alternate valuation date is not elected, at what value should the Finch stock be included in Abigail’s gross estate?