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A human life is worth $6.2 million, Amar said, referring to a value that was used by EPA in the past. What do you need -- about 150 people to die? And that's a billion dollars.
If someone accepted your proof that the propertys value would be four times current FMV in 8 years and that you have a buyer willing to pay 314K for the remainder interest, and if we agree that current FMV is 338K, it follows that the life estate is worth only 23.5K, as you calculate.