Betty’s Florist is a small shop located in Taipei City, Taiwan. It opened in 2006 in a store front recently purchased for the purpose. In the years since its opening, the shop has been able to cover its expenses, including the repayment of the loan financing the real estate. The owner had never looked at the flower business and the building as separate investments to determine whether gains by one were offset by losses from the other. Four possible scenarios are proposed as a result of this plan: operate the business in its current location, operate the business but sell the property and move to new location, abandon the business and hold the property, and abandon the business and sell the property. Analysis of the business revealed that while the business was generating a small amount of cash after payment of the loan, the owner had never allowed for a reasonable salary for herself, in effect making a large monthly investment in the business/ building combination. This plan then determines that the failure of the business to provide an adequate return stems from a combination of a poor location and complete lack of sales and promotion efforts. It then provides a detailed plan to reverse the losses, predicting a change to profitability in 2013. An independent analysis of the property revealed that it has indeed been profitable over the investment period. It is not expected to produce gains or losses in excess of the cost of capital in years to come. Since the real estate investment does not produce a large expected loss, it has been determined that the best option is to continue the business in its current location, pending a firm commitment by the owner to adopt the strategic changes.