Which of the Following Is Considered in the Ability-To-Pay Valuation

Which of the following is considered in the ability-to-pay valuation?

A) expected cash flow of the business and the salary of the new owner
B) ability to pay off a loan and the return on assets
C) the asset value of the business and the salary of the new owner
D) the adjusted book value and the ability of a business to pay off its debts