The following data relate to a warehouse Ben purchased one year ago: - Ben wants to sell the warehouse for at least $500,000 in the future. The sale will finance the purchase of other buildings in the future. - Ben purchased a warehouse for $390,000 eight years ago. - Warehouse sales data in the local area suggest that during the past year, the average selling price for a comparable warehouse was $415,000 - Ben has long-term debt of $745,000, of which $268,000 relates to the purchase of the warehouse. What is the FAIR VALUE of the warehouse? $415,000 $500,000 $745,000 $390,000