Selvane is putting a business plot of land up for sale; its fair value, determined under IFRS 13, is 900,000 (given). The notary has already drafted the preliminary agreement: the fees of 15,000 were invoiced and recognised as a trade payable before the year-end. Transaction taxes, i.e. 20,000, will only be due when the final deed is signed and are not yet recognised. What fair value less costs of disposal should Selvane use at the year-end?