When godfrey died in 2016 his assets were valued as follows

Question

Question -

When Godfrey died in 2016, his assets were valued as follows:

Asset.            Date of death valuation              Valuation six months later

Stocks.           $2,220,000                                 $2,180,000

Bonds.            4,600,000.                                 4,620,000

Home              800,000                                    780,000

Total               $7,620,000                                $7,580,000

The executor sold the stock two months after the decedent's death for $2,200,000. The bonds were sold seven months after the decedent's death for $4,630,000.

What valuation should be used for the gross estate?