The land that Narragansett paid $200,000 for 10 years ago has a market value of $380,000 and is not presently needed. The factory would, of course, be sold with the land and is worth about $90,000. He admits that the trucks Narragansett purchased have relatively little market value since they are highly specialized; that is, they were built to carry the 5-gallon jars of water and are not especially suitable for other purposes.