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ATTACHMENT 3 <br />Reconciliation and Conclusion of Value <br />The values indicated by our analyses are as follows: <br />Summary of Indicated Values - Before Condition <br />Cost Approach Not Used <br />Sales Comparison Approach $17,600,000 <br />Income Capitalization Approach $17,935,000 <br />Reconciled $17,935,000 <br />Page 6 <br />