Is this acceptable and what value do I use for FMV

Our mother passed away Aug 2021 leaving several properties in a revocable Trust. We had a real estate broker do an "Opinion of Value" for each of the properties. The Values are listed as (1)$320K - 400K, (2) $310K -390K, (3) $140K - 190K, ******

4th property was valued at $300K -380K. A rental that we sold for cash offer at $250.

which value do we use for tax purposes? One of 4 sisters currently lives in the (3) property and will take title to it. One sister lives in the main family home where our mother lived, and another family member lives in the other house. We are taking the 2 remaining homes and retitling them to an LLC with join ownership so we can dissolve the trust without displacing those currently living in them. I have to manage the now LLC property as a business and need to know what Value I start with once the property is transferred into the LLC.