You book something at the lesser of cost or fair market value. So whatever they have, they at best broke-even. To carry it at a higher cost is a taxable event, so 40% is gone immediately.
This is just basic investing 101. I'm sorry that that is so far above your head.
Anyone who puts the least effort into CSHDE.ob can understand what's going on. That you cannot is a laughable sign of your greed and ignorance run amok.
Have you explained where the eight hundred million or eight billion or whatever it is came from yet? I can see that logic, investing, reading, and writing are not among your strengths.
LOL!