At the Time of Her Death,Tanya Owned Stock in Petrel

At the time of her death,Tanya owned stock in Petrel Corporation.The stock is traded on a local exchange with the most recent selling prices as follows.

Presuming no alternate valuation date election,Tanya's gross estate should include a per share value of

A) $24.00.
B) $38.00.
C) $61.60.
D) $62.40.
E) None of the above.