Property Valuation

An appraiser in Alaska determines a comparable property sold in an estate sale at 10% below market value. To use this comparable, the appraiser should make:

AA negative (downward) adjustment to the comparable
BA positive (upward) adjustment to the comparable to reflect market value✓ Correct
CNo adjustment because the sale was still an arm's-length transaction
DA time adjustment only

Explanation

Estate sales may not be arm's-length transactions if they were motivated by factors other than typical market motivations. If the sale was below market due to non-market conditions, the appraiser should make a positive adjustment to bring the comparable's price up to a market-level equivalent.

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