The subject property is one year old home home. Adjusted sale prices of three comparables and net adjustment levels are as follows: C

omp 1: $180,000 (10%) 

Comp 2 190,000 (9%) 

Comp 3: 200,000 (30%). 

A cost approach estimated a lot value of $30,000, a replacement cost new value of $180,000 and straight line depreciation of 0.5% per year.

Write an appraisal reconciliation statement and conclusion of value based on these facts.