Gary and Martha have been married for seven years but have agreed to divorce. Their assets include cash, certifi- cates of deposits, personal residence, stocks in start-up companies, and a parcel of land that is located in an un- developed area of town. The land was bought as a speculative venture by the couple. The only liability they have is a mortgage on their personal residence. Martha is a financial analyst and a risk-taker, whereas Gary works as a salesman for an automobile parts dealer and is very conservative (a difference that caused considerable acrimony during their marriage). What factors might a forensic account take into consideration when assisting this couple determine who receives particular assets? Which assets could be distributed to Gary, and which assets could be distributed to Martha? What can be done if an imbalance of value exists?