When estimating the contributory value of personal property to the sale price of an owner-occupied car dealership in an appraisal for a bank, the appraiser can

A. Capitalize the income attributable to various personal property items, which is effective and easily done

B. Develop paired sales analysis to isolate the various personal property items, which is normally effective

C. Apply an age/life depreciation schedule against the cost of the assets

D. Ignore the issue entirely since it is not important