What is the value of this savings account for estate tax?

Mark died on November 4, 2010. The executor of his estate chose the alternate valuation date of May 4, 2011 because his assets are worth less then. His savings account is valued at 100,000 on both the date of death and the alternative valuation date. I now notice this savings account is a 7% interest-bearing account payable monthly. What is the real value of the savings account for purposes of filing an estate tax return (form 706)?