* 14)In a state where the transfer tax stamps cost $.50 per $500 of value or fraction thereof, how much tax is due if a buyer assumes a mortgage of $94,376 on a sale price of $145,000? $25.50 $50.62 $51 $50 * 15)If the gross annual income from a property is $115,000 and the total expenses are $48,000, what capitalization rate was used to obtain a valuation of $551,666.66? 12% 11.5% 11.75%