In the sales comparison approach

a$.$

$3$ comparables are used to determine the value rate of real estate

b$.$

$5$ comparables are used to determine the value of a specific segment of real estate in similar

area with priority placed on the most recent sales

c$.$

The first year of income is used to determine value.

d$.$

$3$ comparables are used to determine the CAP rate of a specific type of real estate asset in a city using Sales Price$/$NOI in year $1$