Your company had an expert business valuation consultant determine that your 10 year long-term lease at the store's present location is a valuable intangible asset. If you sold your business today the lease, which allows you to sublet, would generate an additional $1,000,000 of cash in the selling price of the business. The $1,000,000 is based on estimated additional sales of $3,000,000 due to the store's location, discounted over the next 10 years at an appropriate interest rate. If you don't sell your business today you calculate that the additional profit from the $3,000,000 in sales could be invested and generate an additional $250,000 in revenue over the 10 year period. The amount to capitalize as goodwill today is :
A. $3,000,000
B. $1,000,000
C. $250,000
D. -$0-