54. Which of the following statements is NOT true about appraisals? A. Appraisers do not create value. B. If possible, all three approaches to value are used. C. Pending transactions (the purchase agreement is signed and the transaction is awaiting settlement) are considered. D. Different appraisers may create differing opinions of value. 55. In appraising, depreciation is considered when using which approach to value? A. cost approach B. market data approach C. income approach D. after tax approach 56. Having real property attain its greatest economic advantage is referred by an appraiser as A. highest and best use. B. economic gain. C. supply and demand. D. maximum production agents