A qualified business consultant will determine the fair market value of the subject's business through conducting a review of 3-years business tax returns, profit and loss statements, and balance sheets.  They will then compare the subject's business to national databases of similar businesses sold in the US.  Consultation includes national trends research specific to the business industry.  Donated by:  Tom Nelson, Murphy Business & Financial, Billings, MT  www.murphybusiness.com  (406) 861-1052.