When Rama died in the current year, he owned shares of Orange Corporation which are traded in the over-the-counter market. The market trades before...

When Rama died in the current year, he owned shares of Orange Corporation which are traded in the over-the-counter market. The market trades before and after Rama's date of death occurred as follows:

 Per-Share Mean

Selling Price    Six days before death$400 Four days after death450 

What value per share should be included in Rama's gross estate?