Entity A owns a factory plant. This plant has an expected selling price of C330 000 at reporting date, where this selling price was determined based on the selling prices of identical assets in an active market. However, if the entity sells the asset for C330 000, it would then receive a tax saving of C110 000, a tax benefit which is specific only to this entity and would not be transferable to the purchaser. Thus the sale of the asset at C330 000 would, in effect, render cash inflows of C440 000 for Entity A. Legal costs of C10 000 would be incurred in order to make this sale. Costs to reorganise the factory after the sale of the asset would be C20 000. The fair value less cost of disposal would be