Task 2: Case Study: Highland Park Golf is not as popular as it once was, and in late 2007, in the town of Attleboro, Massachusetts, just a stone's-throw from Providence, Rhode Island, Highland Country Club filed for bankruptcy. The nine-hole, 117-year-old country club had debts of about $1.77 million and assets, principally real estate, assessed by the city at about $1.9 million. The property, 93-acres of rolling well-kept lawn, dotted with trees, putting greens, and a few ponds, is near schools, downtown, and commuter rail. In addition, the city was planning a new high school nearby. The sale would include a banquet facility and the clubhouse. The land is zoned as single-family residential with a minimum lot size of 20,000 square feet. At 93 acres, which is 4,051,080 square feet, and allowing for a reduction of 20 percent for unusable land and 15 percent for roads and other public facilities, there would be 2,633,202 square feet available for development. That leaves enough land for 131 homes. City officials estimated that if the new homes were valued at $400,000, they would produce about $5,800 in taxes per year while per-pupil expenditures in Attleboro come in at about $13,000, according to 2016 data on the Department of Education website. Some community members thought the city should buy the property and leave it as open space for recreational use. City officials estimated that option would reduce city taxes by about