n2 The majority's statutory argument depends similarly heavily on the success of its effort to relegate "fair market value" to complete pariah status. But it is no short leap from the (entirely correct) observation that a property's fair market value will not be dispositive of whether "less than reasonably equivalent value" was obtained on foreclosure to the assertion that market value has "no applicability," ante, at 6, or is not "legitimate evidence," ante, at 18, of whether the statutory standard was met. As is explored more fully infra, the assessed value of a parcel of real estate at the time of foreclosure sale is not to be ignored. On the contrary, that figure plainly is relevant to the Bankruptcy Code determination, both because it provides a proper measure of the rights received by the transferee and because it is indicative of the extent of the debtor's equity in the property, an asset which, but for the pre-bankruptcy transfer under review, would have been available to the bankruptcy estate, see infra, at 16-18.