(c) A company acquired a franchise for an ice-cream stand at a beach at a cost of $100000. There is great demand for this type of franchise as evidenced by recent sales of equivalent franchises at other beaches. The current market price for such a franchise is $200 000. (c) A company acquired a franchise for an ice-cream stand at a beach at a cost of $100000. There is great demand for this type of franchise as evidenced by recent sales of equivalent franchises at other beaches. The current market price for such a franchise is $200 000