In determining the potential impairment of goodwill, which of the following would not be an appropriate methodology to estimate the fair value of a report- ing entity? Assume the reporting entity is not the company as a whole.

a. Determine the fair market value of the entity based on current stock price of the company.

b. Obtain a "fairness" letter from an investment banker as to the value of the re- porting entity if it were to be sold to another company.

c. Evaluate current profitability and cash flow in comparison with the capital budgeting model used in acquiring the company.

d. Obtain outside financial analysts' reports of the company's prospects that in- clude a specific discussion of the reporting entity's prospects.