Fort Worth , 414 F.2d at 1031-32 (quoting 61 Parcels, 235 F.2d at 865-66); see 79.95 Acres , 459 F.2d at 187 (“[A] foreclosure sale is not an arms length transaction involving a willing buyer and a willing seller. The amount of money one has ‘invested’, i.e., paid, in the acquisition of property by foreclosure is not relevant . . . . It is not evidence of fair market value.”); cf. BFP , 511 U.S. at 537 (“Market value . . . is the very antithesis of forced-sale value.”).