@MZ2R , unable to answer because "should" is dependent on many other things.
From tax perspective -- you may want to consider two different pricing point --
(a) Book value --- selling at this price would guarantee NO gain or loss for you. However, for the buyer ( if not at arms length ), it may be tantamount to gift of the difference between FMV and book value ( if a positive / gain situation)
(b) FMV -- may constitute a gain for the seller and no restrictions on the buyer.
(c) any price less than FMV will always mean a gift to the extent FMV is above the Book Value.
Does this general answewr satisfy your query ?
