As per one of WMI documents produced in The Examiner files, WMI stated that there was an equity of 24B at 08/30/2008.JPM acquired 258B worth assets and liabilities, wrote down around 40B in assets.IMHO they have to pay for the wrote down assets because they wrote the assets down after acquiring the bank(P&A states that to pay for write off after acquisition).Around 40 to 60 Billion is reasonable, some goes to WMIH(atleast towrds the claims). AJIMHO