in theory, the sales price allocated to appliances is their FMV.
you can search the web to get an idea of what their FMV might be.
many times the items will have a FMV less than their undepreciated cost
it is highly unlikely that they worth more than their net depreciated value.
when pros prepare returns with similar situations they will ask the taxpayer about this and many time the answer is the FMV is the undepreciated value.
since you have an actual selling price for the furniture use that.
