Question - Dollars for Dozers Entity (DDE) has a bulldozer it acquired 3 years ago. DDE has decided to sell the dozer in its principle market located in Tennessee. DDE has decided that the dozer needs to recondition its engine. The recondition will cost $50,000. Transportation costs are $20,000 and sales commission of $35,000 will be incurred. After the improvements, the exit price was $450,000. What is the fair value of the bulldozer?