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. 
Presuming no alternate valuation date election, Elijah's gross estate should include a per share value of:
Definitions:
Home Access HIV-1
A home-testing kit that allows individuals to collect their own blood sample and send it to a lab for HIV-1 testing.
Test System
A configuration of equipment and software designed to evaluate the performance or reliability of a system or component under specified conditions.
HIV Test
A medical test used to determine if a person has been infected with the Human Immunodeficiency Virus, which causes AIDS.
Heterosexual Contact
Sexual interaction between individuals of different sexes, typically involving male and female participants.
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