Justine Enterprises is attempting to value one of its product patents using the market approach. The balance sheet value of this patent is $35.0 milion but based on its review of similar patent sale transactions, values of $32.5 million, $34.2 million, $36.6 million, and $39.3 million, respectively, were obtained. Assuming that the company uses a market (median value) approach, what is the value recognized for the product patent? A. B. $35.7 million C. $32.5 million D. $35.4 million