Hi Jim,

Thank you for contacting Mearto with your appraisal inquiry.
The values Mearto applies are fair-market, for auction purposes; I found this bottle bringing about $450 at an auction in 2019 (https://whisky.auction/auctions/lot/69602/macallan-1990-elegancia)
Based on the photos and information provided, and subject to examination, this is:

A Macallan 1990 Elegancia Single-malt Scotch Whisky
bottled in 2002
100 cl
40%
CONDITION: value assumes the bottle has been unopened
$350-550*
*represents a fair-market value for auction purposes; retail or asking price may vary.

Please let us know if you have additional items to appraise, and thank you again for using Mearto.