Which one of the following is correct regarding the conclusion of value contained in a comprehensive valuation report?

	a.	All equally qualified valuation professionals will arrive at the same conclusion of value if they were given the same valuation engagement.
	b.	The conclusion of value is an opinion and not a fact.
	c.	The conclusion of value is a fact and not an opinion.
	d.	There is no room for professional judgement when arriving at a conclusion of value.