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Canary Consulting performed services for a customer and accepted an $80,000, 10%, 1-year note receivable in exchange. Assuming 10% is the market rate of return,

Canary Consulting performed services for a customer and accepted an $80,000, 10%, 1-year note receivable in exchange. Assuming 10% is the market rate of return, how much should Canary value its services relating to this transaction?

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