Ceteris paribus (that is "all other things equal," or assuming no changes to performance in future years and no change in costs), what advice would you give as the economic analysis team?
Assume that the proprietor(s) have non-economic factors which affect the decision as follows:
Your client states that it is worth $4,000 annually to be his own boss and not be a butcher any more. Would that change your advice? How and why?