1027 See Section 4.3.3.1028 See Greer Coal., Inc. v. U.S. Forest Serv., 470 F. App’x 630, 636 (9th Cir. 2012) (unpubl.) (“an exchange is concerned with the relative value of two sets of property rather than the absolute value of either”); see generally Section 4.2 (discussing date of valuation).