Helping Hand NFP is a private not-for-profit entity that has equipment with a net book value of $1.1 million but a fair value of $1.4 million. Fancy Fingers NFP is also a private not-for-profit entity that has equipment with a net book value of $1.0 million but a fair value of $1.2 million. If these two entities combine, what are the possible amounts that can be reported for this equipment?