Can we draw the following hypothesis from the context (see options)? 

Context:

How to account for sweat equity<br>Calculate the value of the business. Before you can determine the value of any sweat equity, you'll first need to determine the value of the business. That's because you'll effectively be compensating somebody with " part " of the business.

Hypothesis: Sweat Equity is a contribution in the form of labor. 
Options:
a). Yes.
b). It's impossible to say.
c). No.
b).