United States v. 91.90 Acres of Land in Monroe Cty. (Cannon Dam), 586 F.2d 79, 87 (8th Cir. 1978); accord Kinter v. United States, 156 F.2d 5, 7 (3d Cir. 1946) (“[C]ost is not synonymous with market value. A fortiori, cost of land and cost of improvements taken separately and added are not to be equalized with fair market value.”).