Beth died on May 3, 2019. Her executor elected date-of-death valuation. Beth's gross estate included, among other properties, the items listed below. What is the estate tax value of each item? 

a. 4,000 shares of Highline Corporation stock, traded on a stock exchange on May 3, 2019 at a high of 30, a low of 25, and a close of 26.

b. Life insurance policy on the life of Beth having a face value of $600,000. The cost of a comparable policy immediately before Beth's death was $187,430. 

c. Life insurance policy on the life of Beth's son having a face value of $100,000. The interpolated terminal reserve immediately before Beth's death was $14,000. Unexpired premiums were $920. 

d. Beach cottage appraised at a FMV of $175,000 and valued for property tax purposes at $152,000.