The agent failed to apply its knowledge at a key step; subtracting excess goodwill from excess basis in the step-up calculation compromised the entire valuation model.

“Exactly, exactly. It doesn't apply the knowledge during the key step. So, you know, in, in action 20, it's supposed to, you know, basically build this, this calculation, you know, this, this, this whole model, uh, and it just, it, this one line here where it subtracts the excess goodwill from the excess basis for the step-up calculation basically poisons the entire valuation, the entire model.”