Pair the following sales to indicate a market conditions adjustment considering larger tracts will sell
for $180 per acre less than smaller tracts and dirt road locations sell for $200 per acre less than paved road locations.
sale 1 sale 2
sale price $2,200 $1,600
date 1 year ago current
size 160 ac 320 ac
location paved dirt
a. 11.10%
b. -12.10%
c. -10.00%
d. -26.60%