Which of the following is NOT true about best practices in Business Valuation? O The valuation date is a critical part of the valuation O The analyst should advocate for their client in a legal proceeding O The valuation should specify for whom the valuation is being performed Best practice in business valuation generally consists of discounting of cash flows The primary relationship between INTRINSIC and INSTRUMENTAL forms of value can best be described as O INTRINSIC VALUE is generally experienced in the COMMERCIAL REALM where INSTRUMENTAL VALUE is generally experienced in the SOCIAL REALM O INSTRUMENTAL VALUE can be thought of as a way to acquire or enjoy INTRINSIC VALUE O INTRINSIC VALUE cannot be expressed in numbers where INSTRUMENTAL VALUE can INTRINSIC VALUE is primarily dependent upon USEFULNESS where INSTRUMENTAL VALUE is not