3. In mid-1980, Green & Green issued a standard 35-year fixed-rate mortgage at 8.6% for $190,000. Forty-eight months later, mortgage rates jumped to 16%. If Green & Green sells the mortgage, how much of a loss is incurred? 4. Refer to the previous question. In 1984, the Government allowed Green & Green to sell mortgages at a loss and to amortize the loss over the remaining life of the mortgage. If this were used for the previous question, how would the transaction have been recorded? What would be the annual adjustment? When would that end