check all that apply

According to the article Real Estate Investment Trust Corner By James M. Lowy, Mark Fisher and Robert D. Schachat, which statement(s) are true concerning the 75% rule and REITS? (MARK ALL THOSE THAT APPLY) A. Tangible personal property will not be treated as real property for the purposes of being considered a REIT. B. Construction equipment, grading equipment and other equipment used to carry out the improvement of real property qualifies. C. A mobile homo units permanently installed in a planned community will NOT qually as a "Real Estate Asset" D. Foreign real property and security interests in foreign real property, which are the legal equivalents of U.S. mortgages or deeds of trust will quality as a "Real Estate Asset