Finance

In NJ, a seller who 'takes back' a second mortgage as part of the purchase price is providing:

AA gift to the buyer
BSeller financing, which reduces the amount the buyer must borrow from an institutional lender or provide as a cash down payment✓ Correct
CA tax-deductible donation
DA government subsidy

Explanation

Seller financing (purchase money mortgage) allows the seller to act as lender for part of the purchase price, reducing the buyer's need for institutional financing or cash. This can facilitate transactions where conventional financing is limited.

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