I have a buyer (family member) for my red week at Fairfield Glade. The Register of Deeds in TN (Cumberland Co.) needs the FMV to file the warranty deed. On Ebay, the value seems to be from $1-5, but the RoD suggested $100. I am basically giving the week to buyer, to avoid maint. fee. Does anyone know if stateing $100 value will cause me or buyer any tax problems? Buyer is immediate family. Thanks!