Julie Anne Gaskill is an oral and maxillofacial surgeon in Bowling Green, Kentucky. Her medical practice is a sole proprietorship consisting of her as the sole surgeon, with office staff. She sees every patient, exercises all professional judgment and skill, and manages the business. When Gaskill and her spouse, John Robbins, initiated divorce proceedings, her accountant estimated the value of the practice at $221,610.00, excluding goodwill. Robbin's accountant estimated the value at $699,075.00, including goodwill. Goodwill is the ability or reputation of a business to draw customers, get them to return, and contribute to future profitability. How can a sole proprietors reputation, skill, and relationships with customers be valued? Could these qualities be divided into "enterprise" and "personal" goodwill, with some goodwill associated with the business and some solely to th personal qualities of the proprietor? If so, what might compromise each? Is this an effective method for valuing Goodwill's business? Why or why not