Zhang's fixed assets were purchased three years ago for $$1\mathrm{.}8$ million. These assets can be sold to Stewart's today for $$1\mathrm{.}2$ million. Roscoe's current balance sheet shows net fixed assets of $$960,000,$ current liabilities of $$348,000,$ and net working capital of $$121,000.$ If all the current assets were liquidated today, the company would receive $$518,000$ cash. The book value of the firm's assets today is $$ and the market value is $q,.$