The Adams Independent School District wants to sell a parcel of unimproved land that it does not need. Its three best offers are as follows:

Organization/Company	Offer	Proposed Use
The State's Department of Public Safety (DPS)	$4,300,000	New state highway patrol barracks
The Good Samaritan Church	$4,200,000	Start a church school
Cumo Car Dealers	$4,100,000	Open a car dealership

As the financial adviser for the school district, which offer would be probably be preferable from a long-term financial standpoint?

Cumo Car Dealers Good Samaritan Church State Department of Public Safety

would probably be preferable since it would be subject to ad valorem taxes.