How is stock treated when determining Medicaid assets?

Assume 100 shares of stock, purchased for $1 share many years ago. This stock is now worth $10 share.





I understand that the stock will be listed as an asset, but should it be listed as an asset at its actual value, or its value less the taxes that will be payable when its liquidated to pay for nursing home care?|||It would be your profit minus the taxes.