Please show Excel formulas in solution!

On December $31,2024,$ the end of the fiscal year, Standard Microchip Corporation held its semiconductor business for sale at year$-$end. The semiconductor business segment qualifies as a component of the entity according to GAAP. Consider the following additional information:

$\backslash$table$[[$Estimated fair value of the segment's assets, less costs to sell, on December $31,$$$6,000,000$