Catherine Travis is starting a new business. She has several assets that she wants to use in her business that she has been using personally. Since she plans to convert several assets from personal to business use, she will need to find out how much each asset is worth so she can determine her basis for depreciating the assets. Catherine has decided to obtain two appraisals and take the better of the two figures for each asset. What do you think of Catherine's strategy for determining her business asset bases?