At the Time of Elijah's Death, He Owned Stock in Grey

At the time of Elijah's death, he owned stock in Grey Corporation. The stock is traded on a local exchange with the most recent selling prices as follows. $\begin{array}{lc} &\text { Per Share }\\& \text { Price } \\\text { Four trading days prior to Elijah's death } & \$ 120 \\\text { Six trading days affer Elijah's death } & 100\end{array}$ Presuming no alternate valuation date election, Elijah's gross estate should include a per share value of:

A) $108.
B) $110.
C) $112.
D) $120.
E) None of the above.