Explain why a business's liquidation value would be different from its going concern value.
O because the going concern value is calculated using replacement value, while the liquidation value is calculated using the cost method
O because the going concern value contains intangible, nontransferable assets like goodwill, while the liquidation value does not
O because the liquidation value contains the value of any real estate holdings, while the going concern value does not
O because the liquidation value includes the cost of the broker's commission, while the going concern value does not