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$1,300 sq.f.t building costs $110 per sq.ft to build new. Depreciation is estimated to be 10%. The land is estimated at $40,000. What is the

$1,300 sq.f.t building costs $110 per sq.ft to build new. Depreciation is estimated to be 10%. The land is estimated at $40,000. What is the value estimated by the cost approach?

a. $190,114

b. 211,326

c. 138,358

d. 109,119

e. 168,700

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