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How does one calucate the price of business whose space just lost its lease?

I am a massage therapist. A friend has offered to sell me her private practice when she moves out of state in 10 weeks. Between now and then, she will need to relocate her practice space, due to a lease ending. How would one calculate a price?
There are multiple factors to be considered when evaluating the value of a business to buy or sell. Areas to be considered include profitability, assets and loans you will be acquiring, client list, established name and reputation in the community, etc. I would recommend you work closely with a business accountant.