A gift shop's stock sheet is a list of dictionaries with the keys "item", "price" and "qty". Some boxes are None.
The owner decides how to treat each kind of gap:
Write stock_value(items). After handling the gaps, return the total value of the stock: the sum of price × qty over the rows that are left, rounded to 2 decimal places. If every row is dropped, return 0.0.
items always has at least one row.