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What factors should be considered when valuing a closely held corporation?

A. The general nature of the business and a thorough understanding of the history of the business from its beginning.
B. The overall outlook of the economy and in particular the specific outlook of the industry in which the corporation competes.
C. The financial condition of the business and its book value.
D. The earning and dividend paying ability of the company.
E. Does goodwill exist?
F. Historic sales of the stock and the size of the block of stock to be valued.
G. The market price of stocks of companies that are traded publicly and in a similar line of business.