Hi, I have a new client. It's a shopping center previously owned by an individual, as a sole proprietorship, who died last year. I'm preparing a tax basis compilation for the last quarter of 2016 for the estate. There were net assets of about $2M. Since the value of these assets will change as of the date of death of the owner, and there seems to be now rush to do that, I don't know how to present the balance sheet or the compilation report. Any suggestions would be greatly appreciated. Thanks, Bob