CSS Profile -Current market value of Business

<p>Hi,</p>

<p>I have two duds in my Parental assets, namely two businesses. I don't know the current market value for them.
1. First one is a S-Corp. I get some income. I tried to sell this corporation a couple of times but did not get much. I was offered about twice the net income. Do I mention this as the current market value of the business? If I go to my accountant with this question, he will ask me an arm and a leg!
2. My second business is a commercial real estate venture which is down in the dumps for the last few years. I get a little rent from that. I bought this property in 2005 when the market was riding high. There is no calculator to find the current market value of commercial properties (condo). zillow.com does not help. I found commercial market property index by Moodys/MIT which suggests that the property is down about 30%. Can I use this method? </p>

<p>Any help will be appreciated!</p>

<p>Thanks!</p>