30. When Ben died, his executor elected the alternate valuation date. What value is included in the gross estate for each of the following properties?

a. Marketable securities valued at $80,000 at date of death, valued at

$89,000 six months after death, and sold for $92,000 by the estate 10 months after death.

b. Investment land valued at $100,000 at date of death, valued at

$102,000 when it was distributed to a beneficiary four months later, and valued at $110,000 six months after death.