The methods of determining estimated levels of tourism activity may vary, but the results will be the same

A person with a total tax liability of $4,350 and withholding of federal taxes of $3,975 would

A) receive a refund of $3,975. B) owe $4,350. C) owe $375. D) receive a refund of $4,350. E) receive a refund of $375.

An appraiser is appraising a two-year-old, single-family, owner-occupied home in a good neighborhood. If he is trying to determine the sales price, which of the following would normally be given the greatest weight:

A: Determining the value received from direct use of the property by the owner-occupant; B: Determining the present cost to replace the dwelling, plus the depreciation to date and the land value; C: Capitalizing the rental income from an apartment property that is comparable, using the capitalization rate that is common in the neighborhood; D: Carefully comparing the property with similar properties that have sold recently in the neighborhood.