7 The only conceivably mitigating circumstance was the forfeiture of assets which included assets unrelated to drug dealing. While it seems clear that a significant proportion of the assets to be confiscated from the appellant would be likely to fall within the description of "ill-gotten gains", there was a house in Coolbinia which the appellant had inherited from his mother and which was, according to a certificate of valuation, valued at a little over $1 million dollars. In that connection, the appellant refers to the decisions of this Court in Macri v The State of Western Australia [2006] WASCA 63 and Urbano v The State of Western Australia [2006] WASCA 147. In Macri, at [15], I said that it was open to the Court to recognise in mitigation situations where real hardship may be caused to an offender as a result of a declaration pursuant to s 32A of the Misuse of Drugs Act 1981 (WA). I gave an example of an hypothetical elderly offender, who had engaged in legitimate work all his life and who, as a result of a single rash transaction, stood to lose the fruits of a lifetime of labour in circumstances where he would be too old to start again. I observed that much would depend upon the circumstances of the individual case. Roberts-Smith and Pullin JJA agreed with those observations. Looking at this case, while his Honour the learned sentencing Judge accepted that "at least the house" had been honestly obtained by the appellant, it had not been obtained as a result of his personal labour, but had been inherited. He was not losing that property as a result of a single transaction, but as a result of a decision to engage in a course of conduct. In short, he had assumed a commercial risk and was suffering the consequences. The mitigatory force of confiscation in those circumstances is plainly negligible.