Josh has been asked to express an opinion of value for Elemental Jewelry Incorporated, a private company. The valuation date for Josh's analysis will be December 31, 2018. Josh is aware that there was a fire at the main production facility in March 2019. Josh is planning to exclude the impact of the fire in the valuation opinion, since it had not occurred as of the valuation date. What is the term to describe this analytical perspective?
a. Ex ante analysis
b. Ex post analysis
c. Subsequent events analysis
d. Daubert analysis