When a seller makes a public offering for the sale of subdivided land, the offering must INCLUDE a$($n$)$:

A $-$ general description of the subdivided lands stating the total number of lots, parcels, units, or interests being offered

B $-$ full disclosure of zoning status for all adjacent properties

C $-$ statement from the county assessor's office indicating approval and recommending the land for sale

D $-$ estimate of all existing taxes which affect the property