(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd. (9 marks) Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this question.