Jerry Sain, a business major, is working on a case prob- lem for one of his classes. In the case problem, the com- pany needs to raise cash to market a new product it de- veloped. Sam Morris, an engineering major, takes one look at the company's balance sheet and says, "This com- pany has an awful lot of goodwill. Why don't you recom- mend that they sell some of it to raise cash?" How should Jerry respond to Sam?