Discontinued operations E 4-9. On September 17, 2021 entered into an agreement to sell one of its divisions that qualifies as a component of the entity according to GAAP. The net fair value of the division assets at year end was 411 million. Pretax income from operations of the division during 2021 was 44 million. Pretax income from continuing operations for the year totaled 414 million income tax rate is 25% Ziltech reported net income for the year $7.2 million.

Determine book value of the division's assets on December 31, 2021