154 There are three principal difficulties with the contentions of the defendants in this respect. One is of a practical nature, while the others go to the reasoning which lies behind them. Taking the practical concern first, a difficulty with the expert report prepared is that it relies upon a number of assumptions which either are the product of hindsight or cannot be tested. It is assumed that the $300,000 compensation from Westpac may be taken into account as early as March 1990, although as at that date no compensation had been received, so that if Ranleigh were to be liquidated as at that time, there would in fact have been an additional $300,000 to be found. Further, doubtful assumptions are made about the realisable values of the assets of Ranleigh. For example, the expected sale proceeds of land and buildings, plant and equipment is said to be over $1.6M. This relies upon valuations current at the time; however, there was no evidence that as at that time, any purchaser would have been found for what was a relatively specialised business. George had received earlier offers, but there is no evidence of an offer current as at March 1990, and the later dealings with the property make one question whether it could have been sold for anything like its valuation. When it came to be sold after George's death, it appeared that there was substantial difficulty in locating a purchaser.