Make the adjustments and conclude a value for the subject property using the following information: Sale Price of Comparable Sale: $210,000 Subject Site $60,000; Sale Site $85,000 Subject Age: 10 years effective; Sale Age 6 years effective Make the adjustment based upon 2.6% per year difference Subject Size: 2,100 sq.ft.; Sale Size: 1,950 sq.ft. Size Adjustment: $35 per sq. ft. of difference $166,750 $242,750 $177,250 $210,000