For the short case below, describe the probable valuation techniques as related to machine acquired during an acquisition (there are two probable techniques. Each correct description represents 7.5 pts. Total: 15 pts) An entity acquires a machine in a business combination, which will be held and used in its operations. The machine was originally purchased from an outside vendor and was customized by the acquired entity for use in its operations. However, the customization of the machine was not extensive. The entity determines that sufficient data are available to apply the cost approach and because the customization was not extensive the market approach. The income approach is not used because the machine does not have a separately identifiable income stream.