The Calvet group has to measure a warehouse held for sale. Two indications are available: a firm offer from a buyer at €700,000 and an independent expert's estimate at €660,000, with costs to sell estimated at €20,000. The carrying amount is €690,000. Write a note that selects a fair value, justifies the choice from the facts of the case, calculates fair value less costs to sell and concludes on measurement.