In the Wall Bricks, Inc.'s balance sheet lists net fixed asset as $15 million. The fixed assets could currently be sold for $12 million. Wall Bricks' current balance sheet shows current liabilities of $5 million and current assets of $11 million. If all the current accounts were liquidated today, the company would receive $4 million cash after paying the $5 million in liabilities. What is the book value of Wall Bricks' assets today? What is the market value of these assets?