Your firm is Barrett & Blackstone LLP. The following table presents management's estimate of future cash flows from each of the possible courses of action. A. Continue operating the plant through the end of its useful life. B. Repurpose the plant to be a distribution center and operate through the end of its useful life. C. Operate the plant for two years and then turn it over to the lender which will mean a foreclosure on January 1, 2024. Estimated Future Cash Inflows - Undiscounted (in $ millions) Optio Probabilit y of Occurrin Probabilit y n g 2022 2023 2024 2025 2026 Total Weighted A 30% B 40% C Total 30% $1.00 $.60 $1.10 $.80 $.70 $.60 $.50 $3.60 $.70 $.70 $.70 $.90 $3.60 $1.00 $2.801 $4.90 1 Includes the plant's FMV of $2.8 million treated as forgiveness of debt associated with the foreclosure up to FMV of the asset