A Rolls-Royce cost $239,000 when you bought it 4 years ago. Due to the enhancements you have made to the vehicle, it was recently appraised at $261,000. If you sell the car. you will pay a $20,880 luxury tax. Currently, you are leasing your Rolls-Royce for $1,600/month to a limousine company and paying average service fees on the car of $300/month. The car's annual registration with the Pennsylvania Department of Motor Vehicles costs $3,500. You are deciding whether to sell the Rolls or use it as your full-time family car. What value should you place on your Roll- Royce when analyzing the option of driving the car full time