I am working on the sale of a company with the following details:

$200,000 sales price to purchase 100% of shares of the S-Corp. The purchase agreement also includes an extensive list of assets included as part of the stock purchase agreement.

As this is not a typical asset sale, and the value of the assets seem to be included in the stock sale price, I am wondering how I am to dispose of the assets. Do I dispose of the assets as of the sale date at $0 (creating a section 1231 loss), and attribute 100% of the proceeds to the stock sale and attribute any funds received above and beyond basis as capital gains, or, do I report the sale of the assets at the assessed value, and attribute any amounts remaining of the sale amount in excess of basis as capital gains?

Thank you in advance.