Blue Spruce has a foreign division that has a net carrying amount of $\backslash (\backslash$$ $5,710,000\backslash )$ and an estimated fair value of $\backslash (\backslash$$ $8\mathrm{.}6\backslash )$ million. The foreign government has told Blue Spruce that it intends to expropriate the assets and businesses of all foreign investors. Based on settlements that other firms have received from this same country, Blue Spruce expects to receive $41\backslash \%$ of the fair value of its properties as compensation.