At today's BTC price, or price at the time of receiving it? (The latter would be the most appropriate measure, I'd think. Or maybe use the price at the price wh

At today's BTC price, or price at the time of receiving it? (The latter would be the most appropriate measure, I'd think. Or maybe use the price at the price when she spent it, though that would incorporate the result of her speculating on BTC, in a sense.)