Any of the choices(logically all of them) except A.

I'm guessing the BOD paid the 10.2 million(A.) later hired Baroni(E.) and found out through him (B.,C., D. and G.) then fired Goerner and then claimed they made the right decision (F.)

A. Pay $10.2 million

B. Negotiate for a lower price

C. Pay $1.8 million (approximate current book value)*

D. Pay $1.5 million (estimated cost to create the software from scratch at time of purchase)

E. Hire a consultant (like Baroni), before purchase, to help determine value

F. Assume that your experienced and qualified BoD would make the right decisions

G. Not buy it at any price