n January $2012,$ Ellen Kullman, CEO and chairman of DuPont, was reviewing an internal report on the

company$$s Performance Coatings division. A month earlier, she had dismissed rumors that the business was

up for sale after reports had surfaced that the company had hired Credit Suisse to seek potential buyers for it$.$

Kullman stated that the business would be given a $$chance$$ to see if it could meet certain performance

targets, saying: $$From a performance standpoint we will give them a chance to see if they can get there. If any

of our businesses can$$t obtain their targets, obviously we will look at alternatives.$1$ For several years, the

business, which produced paint for the auto and trucking industries, had struggled with low demand and high

raw$-$material costs that had hurt profits. During her tenure as CEO, Kullman had attempted to move DuPont

away from commodity chemicals to a specialty chemical and science$$focused products business. It was no

longer clear whether DuPont Performance Coatings $($DPC$)$ fit her strategic vision for the firm. Still, the issue

was what course would produce the greatest value for shareholders. She had called for an internal review of

the business that fall to assess its value to DuPont compared to what outside parties might pay for it$.$ Those reports were now complete, and she would have to decide whether to retain the business or sell it and, if so$,$at what price. What is the recommendation for the buyers POV, and one Strategic Buyout?