Determination of fair value  LO3 Pine Ltd holds an asset that is traded in three different markets: Market A, Market B and Market C. Pine Ltd normally trades in Market C. Some information gathered in relation to these three markets is as follows. Market A Market B Market C Annual volume 60 000 24 000 12 000 Price (per unit) $100 $96 $106 Transport costs (per unit) $6 $6 $8 Transaction costs (per unit) $2 $4 $4 Required Using the above information, explain how Pine Ltd should measure the fair value of the asset it holds.