to dispose of an asset you must indicate it was sold and allocate the FMV on the date of sale. so that $100k must be allocated among land, building, dishwasher, whatever relative to their Fair Market Value
you may want to visit this webpage for suggestions. not saying they're right but it should give you some ideas.
https://areaappliancerepair.com/determine-good-price-used-home-appliance/
