Hi,
For items like this they are treated the same as any other personal property.
For example, if you are trying to determine the Fair Market Value of land sold on date 01/01/1979 one can look up that information at the property deeds office.
You noted that the value of one of the comics is $500. How were you able to determine that?
If you used a method that is deemed reasonable (e.g., a comic book marketplace center where you can see what is the going rate), then you could possibly use that.
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