1. (a) The probable market value of the crop when harvested.
2. (b) The probable cost of producing and marketing the crop.

3. (c) The price, if any, paid at or about the date of the transferor's death for futures in the same kind of crop.

   Note: Reference: Section 13951, Revenue and Taxation Code.

Among other factors to be considered in the valuation of a growing crop are the following: