Bob Leno, a business student, is working on a case for one of his classes. The company in the case needs to raise cash to market a new product it has developed. His roommate Saul Cain, an engineering student, takes one look at the company's statement of financial position and says, "This Company has an awful lot of goodwill. Why don't you recommend that they sell some of it to raise cash?" How should Bob respond to Saul?