The sales comparison approach to property valuation:

a. has nothing to do with the buyer or seller it is determined statically by the appraiser
b. it is based on the concept that a buyer is willing to pay only as much money as he/she would have to pay for another similar property
c. is based on how much more a buyer would pay to upgrade from his/her present home
d. it is viewed to be the least accurate because it is based on the buyer/seller emotion

Answer: b. it is based on the concept that a buyer is willing to pay only as much money as he/she would have to pay for another similar property