What is the fair market value of a computer in a group purchase if the total FMV is $8,000?

To determine the fair market value (FMV) of a computer in a group purchase where the total FMV is $8,000, it's essential to establish how many components or items are included in the purchase. If there are multiple items bought together, the FMV for each individual item is often calculated based on its proportional value relative to the total.

In this case, assuming the purchase consists of two computers with equal value, each would represent half of the total FMV. Therefore, each computer would be valued at $4,000, making this the fair market value of the computer in question.

This approach utilizes the principle of proportionality in valuing assets within a collective purchase, ensuring that each item is fairly reflected in the overall valuation. If there are more or fewer items, or varying values among them, the FMV of the individual items would change accordingly. The scenario suggests that $4,000 is the most reasonable and justified fair market value for the computer within the overall valuation context.