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Form section detailing the fair market value of assets before cancellation.

A section of a financial form titled "Part II. Fair market value (FMV) of assets owned immediately before the cancellation," listing various asset categories such as cash, real estate, vehicles, personal property, investments, and retirement accounts, with columns for FMV immediately before the cancellation.

A section of a financial form titled "Part II. Fair market value (FMV) of assets owned immediately before the cancellation," listing various asset categories such as cash, real estate, vehicles, personal property, investments, and retirement accounts, with columns for FMV immediately before the cancellation.

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