Ms. Johnson is eager to create a family partnership to generate income and cash flow for her three college-age children. She owns two businesses, either of which could be organized as a partnership. Ms. Johnson established the first business 15 years ago. This business consists of operating assets with a $15 million FMV. Ms. Johnson established the second business only 10 months ago. This business is growing rapidly and already is generating taxable income. However, its operating assets have only a $300,000 FMV. Which business is the better candidate for a family partnership? Explain your reasoning.