The karl delong estate (with a taxable value of more than $16,500,000) includes the following assets: 200 shares of common stock in the delong family corporation (valued at $3,580,000) 1,000 shares of common stock in a large public utility that trades more than 100,000 shares per day (valued at $1,560,000) certificates of deposit (valued at $520,000) three commercial buildings located in an older part of town where values are decreasing rapidly (valued at $4,525,000) which valuation technique could best be used to reduce the value of karl's gross estate?.
