Anchor: If the sales proceeds equal book value, there is no gain or loss, because the exchange of one asset for another of equal recorded value is not a net inflow of resources.
Entailed: There is no change in value when sales proceeds equal book value.
Contradiction: Sales always increase your net value.
Contradiction: Chefs sit inside selling their products.
Contradiction: The brown dog is running in water.
Contradiction: The people are in the middle of the ocean
Contradiction: A group of people eat a meal.