I would treat it as Investment because I have invested the $400...

I would treat it as Investment because I have invested the $400 for more than 2 years. So, I will apply the 50% discount to it.

you should consult your accountant if you want to make sure of that.

I think the liquidator will also provide some information about this issue.

Anyway, the liquidator office has missed it expected time of distributing the $4400 to the contributing creditors. the first two weeks of May is over again.

The proceeds from the liquidation are still sitting in the banks or somewhere else, other than creditors pockets.

Just my opinions.