EX $3-20$ Book value of fixed assets

In a recent balance sheet, Microsoft Corporation $($MSFT$)$ reported Property, Plant, and Equip. ment of $$38,156$ million and Accumulated Depreciation of $$19,800$ million.

a$.$ What was the book value of the fixed assets?

b$.-$ Would the book value of Microsoft's fixed assets normally approximate their fair market values?