Computation of undisclosed income in assets: apportion fair market value to exclude the portion attributable to assessed income. Undisclosed income represented by an asset partly funded from assessed income equals the asset's fair market value determined under the scheme, reduced by the portion of that fair market value corresponding to the ratio of the assessed income to the asset's total cost; the FMV is apportioned between assessed and undisclosed contributions and the assessed-share portion is excluded from undisclosed income.