From the following information, determine the possible value of brand as per potential earning model: Profit After Tax (PAT) Tangible fixed assets Identifiable intangible other than brand Weighted average cost of capital (%) Expected normal return on tangible assets weighted average cost (14%) + normal spread 4% (vi) | Appropriate capitalisation factor for intangibles Fin lakhs 2,500 10,000 1,500 14% 18% 25%