IHT400 and Peer to Peer lending

[Haltern]

Hi,

I'm working through the IHT400 and sub-forms for a simple estate for a relative - I'm the Executor.

IHT will be due.

I'm not sure what to do for two peer to peer lenders Ratesetter & Funding Circle. It looks like they go on the IHT416 form - Debts due to Estate, but at what value?

These companies manage multiple personal and business loans of £10 upwards over 3-5 years. Interest is fixed but outstanding capital could be repaid at any time at the borrowers choice.

I could enter:-
Current capital outstanding + cash value as given by the managers at time of death.
Estimated value if loans are liquidated after probate - this can be done by the manager for a fee by re-selling the loan books
Estimated value of final loan repayment totals

Any suggestions as to the best option?