American Eagle, a mortgage company has a first priority mortgage on a shopping center owned by the borrower Acres, Inc. The property is located in a state that requires judicial foreclosure, and the procedure generally requires about a year to complete. Acres, Inc., is in default on the loan and has approached American Eagle to arrange a deed in lieu of foreclosure in exchange for a full release from the mortgage debt. American Eagle conducts a title exam of the property and finds a second mortgage to Acme Finance securing an unpaid debt of $250,000. What risks does American Eagle have if it receives a deed in lieu of foreclosure from Acres, Inc.? Is there anything American Eagle and Acres, Inc., can do to structure the deed in lieu of foreclosure to reduce the risks to American Eagle? Explain your answers.