You make a
if the *market value the property would have had if it had existed when you made the agreement is
than any *incidental costs you incurred that relate to the event. You make a
if that market value is
The costs can include giving property: see section
. However, they do not include an amount you have received as *recoupment of them and that is not included in your assessable income, or an amount to the extent that you have deducted or can deduct it.