Wilbur and Dee Warnick and their son Randall Warnick formed Warnick Ranches general partnership to operate a ranch in Sheridan County, Wyoming. After a dispute among the partners arose, Randall dissociated from the partnership. His parents continued the business, and they offered to purchase Randall’s partnership interest. Randall rejected the offer, taking his parents to court. The parents asserted that for purposes of calculating the buyout price, the value of ranch assets should be less than the amount reflected in the appraisal of those assets. Specifically, they requested that the district court deduct $50,000 for real estate commissions and expenses of sale, including those associated with selling livestock and equipment. In fact, the partnership did not sell and had no intention of selling those assets. The real estate commissions and sale expenses were hypothetical, that is, the commissions and expenses that would have been incurred if those assets were sold. To value Randall’s partnership interest, should the district court deduct the hypothetical commission and expenses from the appraisal of the assets?