A real estate analyst is valuing a home (the Subject Property) using the sales comparison approach. Sale #1 for 450000 is superior to the Subject Property by $25000 because of an extra garage bay. Sale #2 for $400000 is inferior to the Subject Property By $20,000 because of a needed roof repair and by $50000 because of a need for a new furnace. Sale # 3 for $500000 is superior to the Subject Property by $25000 because of an unfinished basement. The value by the sales comparison approach is