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. Per Share Price Four trading days prior to Elijah's death $120 Six trading days after Elijah's death 100 Presuming no alternate valuation date election, Elijah's gross estate should include a per share value of:

a. $112
b. $120.
c. $110.
d. $108