Fair Market Value Date of Death Six Months Later Office building $11,200,000 $10,000,000 Stock in AB

Fair Market Value Date of Death Six Months Later Office building $11,200,000 $10,000,000 Stock in ABC Corporation 635,000 633,000

In order to pay expenses, the executor of the estate sells the ABC stock for $630,000 five months after his death.

If the § 2032 election is made, the gross estate includes __________

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