6. LaCroix, Inc. has two divisions: beverage division and non-beverage division. On June 30, 2021, LaCroix, Inc. entered into an agreement to selT The assets of its non-beverage division. This sale represents a strategic shift that will have a major effect on the company's operations and financial results. LaCroix did not complete the sale before December 31, 2021. LaCroix's tax rate is 20%. The following information is provided. LaCroix, Inc. reported the net income of $720,000 The beverage division reported the pre-tax operating income of $1.200,000 The non-beverage division reported the pre-tax operating loss of $200,000 Book value of non-beverage division's assets at 12/31/2021 is $300,000 What is fair value (less costs to sell) of non-beverage division's assets on December 31, 2021 (the year-end)? [8 points]