Thank you for submitting your item for appraisal. This appears to be a painting by Annie Lyle HARMON (1855-1930) Annie Harmon was the daughter of a lumber merchant, not surprisingly she is best known for her painting of trees. She was a student of William Keith (1838–1911) and belongs to the group of California plein-air artists. The painting in your possession is quite typical for the artist and the signature matches known originals. The estimate is based on similar items actually sold at auction. Prices in the trade are usually higher and can vary.