Rufina disposed of an asset that cost her GHS 600,000 in cash, and gave out GHS 40,000 final withholding income to own title. The asset realized GHS 840,000. She received cash of GHS 600,000 and plant of GHS240,000 but later came out that it has a market value of GHS 300,000. An agent and barrister of law secured compensation of GHS 12,000 and GHS 20,000 respectively to seal the transaction. How much is the cost base of the asset realized? How much is the consideration of the asset realized? How much is the gain to be derived? In what way is the asset realized? What is the difference between realization and consideration of an asset?