CSS Question

When the CSS asks for my parent’s portion of the current market value of their business do I just take the total assets of the business and multiply by their percentage ownership?b For example if total assets is $10 and their percentage ownership is 10% would their portion of the current market value be $1? Or is it the shareholder distribution on the 1120S form? Sorry, I have no one else to ask as my parents don’t speak English very well, and I have to do all of this by myself.