Presented below is net asset information related to the Windsor Division of Santana, Inc. The purpose of the Windsor Division is to develop a nuclear-powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $440 million. Management has also received an offer to purchase the division for $330 million (deemed an appropriate fair value). All identifiable assets' and liabilities' book and fair value amounts are the same