At the Time of Her Death in 2009,Corinne Owned Stock

At the time of her death in 2009,Corinne owned stock in Gray Corporation.The stock is traded on a local exchange with the most recent selling prices as follows.

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

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