A ________ is not an example of a trade allowance

An unearned increment to the value of real property does not result from:

A: Over-improvement to real estate by the owner; B: A reduction in real property taxes; C: Rising population; D: More liberal methods allowed by income taxing authorities for taking depreciation.

To become a negotiable instrument, a draft must conform to the following requirements EXCEPT:

A) it must be in writing and signed by the maker or drawer B) it must be payable to order or to bearer C) it must be written in English D) it must be payable on demand or at a fixed or determinable future date