Form of Inventory and Appraisement; Signatures; Oaths

The inventory and appraisement shall be prepared in such form as to set down each item separately with the fair market value thereof at the time of the decedent's death in dollars and cents in figures opposite the respective items. The appraisement shall be signed by the personal representative as to those assets appraised or estimated by him, and by the appraiser as to those assets appraised by him. The personal representative and the appraiser shall each subscribe his oath or statement under penalty of perjury that all items thereof which he has appraised or estimated have been truly, honestly, and impartially appraised, or the fair market value thereof estimated, to the best of his ability.