Whitehurst, 337 F.2d at 773; United States v. 69.1 Acres of Land (Sand Mountain), 942 F.2d 290, 293-94 (4th Cir. 1991) (“[I]n the mythical business world of income capitalization, nothing ever goes wrong. There is always a demand; prices always go up; no competing material displaces the market.”).