The property company Mirvolle measures three investment properties at fair value: (1) bare land let as a car park; (2) a recent office building that management 'intends to keep' with no documented plan; (3) a warehouse depreciated for tax purposes, let under successive leases until its planned demolition, under a plan approved by the board. Write the memo justifying, property by property, whether the sale presumption is maintained or rebutted, and the supporting evidence to keep.