You have decided to use the Capitalization of Excess Earnings method to value a small Veterinarian office, and you have asked the Veterinarian to assist you in determining what is important to her clientele. She said about 50% of her business is due to the strong interpersonal relationship she has with her clients, and the other 50% is due to the great staff she employees. What Goodwill capitalization rate would you use when employing the Capitalization of Excess Earnings method to value the business. 37.5% 42.5% 40.0% 45.0%