You are auditing a company that has been with your audit firm for many years. You have great confidence in their ability to project future income. They provide you with two estimates of the fair value for one of their subsidiaries. The first estimate is an income approach that incorporates market measures of risk and growth along with the companys reliable cash flow projections. The second estimate is a market-multiple approach based on guideline transactions of similar companies. Assuming both are estimated in accordance with ASC 820 and both appear reliable, how would you advise your client?