The fee simple interest in a funeral home recently sold for $1,300,000 with cash payment to the seller. The broker that facilitated the sale stated that the price was based on a capitalization of EBITDA (earnings before interest, taxes, depreciation, and amortization) for the funeral home operations. None of the assets, including the vehicles, were leased. Which of the following statements is correct?

A. This price appears to include all real estate value.

B. This price appears to include all personal property value

C. This price appears to include all intangible property value.

D. This price appears to include real estate, personal property, and intangible property