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Division B has assets that have been identified as Held for Sale. The balances at 31 March 203 are: - plant and equipment cost at 31 March 203$180,000 - plant and equipment, provision for depreciation at 31 March 20X3\$140,000 - building cost at 31 March 203$460,000 - building provision for depreciation at 31 March 20X3\$23,000 The fair value of division B's net assets at 31 March 203 was $431,000. What is the value of the assets held for sale at 31 March 203