The owner of Big Boy Flea Market (BBFM), Lewis Redding, passed away on December 30, 2009. His 100% ownership interest in BBFM became part of his estate, on which his heirs must pay estate taxes. The IRS has hired a valuation expert, who has submitted a report stating stating that the business was worth approximately $20 million at the time of Mr.Redding’s death. Mr.Redding’s heirs believe the IRV valuation is too high and have hired you to perform a separate valuation analysis in hopes of supporting their position.