At the Time of Rick's Death,he Owned 70% of the Stock

At the time of Rick's death,he owned 70% of the stock in Robin Corporation,a closely held family business.Over the past five years,Robin has averaged annual profits of $400,000 in an industry where the usual rate of return is 9%.If the book value of the corporation's assets is $1,000,000 and goodwill exists,what might be a realistic value of the stock in Rick's gross estate?

A) $1,785,000.
B) $2,550,000.
C) $1,550,000.
D) $310,000.
E) None of the above.