Buy it now final value fee versus accept offer

If I list an item with a buy it now price of $20.00 with make an offer and the final value fee is $1.98. If I then accept an offer of $10.00 will the final value fee be $0.99 or the $1.98 of the original buy it now price? Any help would be greatly appreciated.

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The FVF is always based on the final sale price so if you list as BIN with Best Offer and accept a lower offer then you are charged FVF on the lower price.