In Abrams v. Abrams-Rubaloff & Associates, Inc. (1980) 114 Cal.App.3d 240, "although noting that section 2000 does not ask for a determination of this particular value, the appraiser calculated ... the approximate going concern value of the corporation and its assets" to the plaintiff and the defendant. (Id. at p. 249.) That amount was higher than the value the appraisers calculated as the value on liquidation of the corporation's assets or on a sale of the business as a going concern to a third party. (Id. at pp. 248-249.) The Abrams court rejected plaintiff's argument that he should have been awarded the higher sum: "However, the express language of section 2000 specifically instructs that the fair value is to be 'determined on the basis of the liquidation value,' taking into account only the possibility 'of sale of the entire business as a going concern in a liquidation.' Accordingly, the trial court acted correctly in confirming the majority of the appraisers' valuation based upon the corporation's forced liquidation and/or sale as a going concern to a third party." (Abrams, supra, 114 Cal.App.3d at p. 250.)