Speakspere Partners Is Scaling Back Operations; the Partnership Has the Following

Speakspere Partners is scaling back operations; the partnership has the following assets on its books that it is considering for sale:
a. Speakspere has a parcel of land, valued at $1 million, that is currently vacant. The land is located in an area of the city that was undeveloped and Speakspere had purchased it a number of years ago in anticipation of growth. Actual growth has been slower than expected and has in fact been declining since last year. Speakspere is unsure whether a willing buyer can be found under these conditions.
b. Speakspere's operations are located in an office building and a separate storage facility. Speakspere owns the land on which these facilities reside. The partnership is able to vacate the storage facility on short notice and there is an active market for similar storage. As for the office, Speakspere plans to continue its operations, and does not foresee vacating the office space in the immediate future.
Required:
Determine whether Speakspere should present the assets described above as non-current assets held for sale. Be sure to provide any supporting explanation for your conclusions.