Which of the following has the highest value at level 4?

In level 4 gymnastics, the back handspring (BHS) is valued higher compared to other elements. This is largely due to the skill's complexity and the technical precision required for execution. While both the floor leap and the front tuck are foundational skills that are important within the gymnastics routine, they do not carry the same level of difficulty as the back handspring. The back handspring involves a combination of backward movement, strength, and coordination, elements that are essential for higher-level skills in gymnastics.

The value assigned to the BHS reflects its importance in progressively building skills that are necessary for more advanced tumbling elements in subsequent levels. Furthermore, the BHS is a dynamic skill that can lead to more complex routines, which is why it is given greater recognition and a higher value in judging compared to the other skills listed.