AS 2410 discusses Related Parties. The following may indicate the existence of an inappropriate related party transaction: OA Borrowing or lending at a rate of interest significantly above or below market rates prevailing at the time of the transaction. OB Exchanging property for similarly valued property in a non-monetary transaction. OC. Selling real estate at a price that differs significantly from its appraised value. OD. A and B, but not C. OE A and C, but not B.