The Mountain View Company acquired a piece of land in a business combination transaction from the Valley View Company, an unrelated company. The land originally cost $4 million when purchased by Valley View. The fair value of the land has subsequently been measured by Mountain View for two different purposes, one as a site for a shopping center and one as a site for a drive-in movie theater. The shopping center fair value was estimated to be $10 million and the drive-in movie theater fair value was estimated to be $5 million. Management believes the mid-point of the two estimates best reflects management's intent although it believes the drive-in movie theater will be easier to complete. You may assume that market participants won't identify other uses for the land. What is the premise that Mountain View should use in fair valuing the land and what is the corresponding amount?

A. Highest and best use premise of $10 million
B. Management intention premise at $7.5 million
C. Ease to market premise of $5 million
D. Carryover of initial cost basis of $4 million