Car Company has 100 leased cars (same make, model and mileage) that it needs to measure at fair value for impairment purposes. Assume Car Company has access to three markets for the leased cars or similar assets which include the dealer market, the retail market and the spare parts market. Managements intent is to sell to the dealer market. Volumes and prices in the respective markets are shown in the table below: Market Price Entity-specific volume Total market volume Dealer $30,000 60% 15% Retail $25,000 25% 75% Spare parts $20,000 15% 10% Which market, principal or most advantageous, should Car Company use to measure fair value?