76) The appraiser is asked to provide a highest and best use analysis for the subject which currently consists of two storefronts on the first floor and four two-bedroom residential units on the second and third floors. The subject currently generates a net operating income of $5,500 per month. Current value is $550,000. If converted to offices, the estimated monthly net operating income is $8,000 and would be worth $800,000. Cost of conversion is $200,000 and is allowed by zoning. Which of the four test will ultimately determine the highest and best use? A) Physically possible B) Legally permissible C) Maximally productive D) Financially feasible