Chii chinonzi mutengo wakanaka pamusika
Fair market value (FMV) mutengo uyo chivako chaizotengeswa nawo pamusika wakazaruka. Ndiwo mutengo waizobvumiranwa pakati pomutengi nomutengesi, vose vari vaviri vane ruzivo rwakakwana pamusoro penhumbi yacho, vari kuita maererano nezvido zvavo.