An appraiser has just concluded that a property would most probably sell on the open market for $75,000. The appraiser also determined that the property would probably sell for $60,000 if it were sold in a foreclosure auction. The owner-occupant is a manufacturer who claims that he can \"prove\" from his company's operating records that the property is \"worth\" $90,000. Moreover, he bought it just six weeks ago (after occupying it as a tenant for several years) for $83,500. The appraiser's client, who is considering buying it, maintains that it is \"worth\" no more than $65,000 to him. What is the value of the going concern?