In the sales comparison approach, a comparable house in the neighborhood sold for $300,000 and has 3-bedrooms, 2-bathrooms, a family room with fireplace, a finished basement and attached 2-car garage. The subject has an unfinished basement and 3 bathrooms. The estimated cost for a bathroom is $15,000. The cost to finish the basement is estimated at $20,000. All other adjustments being equal, what adjustments should be made to the comparable. A: A $15,000 upward adjustment should be made to the comparable. B: A $15,000 upward adjustment should be made to the subject. C: A$20,000 downward adjustment should be made to the comparable. A and C only