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FROM Table1 AS t1,
Table2 AS t2
WHERE ABS(DATEDIFF(d,t1.Acquisition_Date,t2.Year)) = (SELECT MIN(ABS(DATEDIFF(d,t1.Acquisition_Date,t2.Year)))
FROM Table1 AS t3,
Table2 AS t4
WHERE t1.AssetName = t3.t1.AssetName
AND t1.Acquisition_Date = t3.Acquisition_Date
AND t1.Cost = t3.Cost)
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