an appraiser finds a comparable sale of a one-unit residence that was sold for $220,000 with a down payment of $50,000 and a seller-financed mortgage of $170,000 for a 20-year term at 3.0% interest. Homes in the market area are typically held for the full 20-year term and the market-derived rate is 3.5%. What is the cash equivalency adjustment assuming the homeowners will hold the loan for 20 years?