b. The company differentiates between Real Estate Properties {Income Producing Properties), Hotel Properties and Properties Under Development. What is the primary difference in accounting treatment between these three types of properties? c. Using the maa of the same fiscal year, determine if any properties have been transferred from properties under development to hotel properties? d. 1v'v'hat are the accounting policy alternatives that the company has when it comes to income producing properties. hotel properties and real estate under development properties