Which of the following factual scenarios isNOT a flag for an abusive real estate tax shelter whose principalpurposeis avoidance or evasion of federal income tax?

A.	The use of financing with repayment terms that are longer than the economic life of the property.
B.	A recent sales transaction of the same property where the purchase price in the earlier sale was substantially less than the most recent transaction.
C.	The use of non-recourse debt to finance the real estate purchase.
D.	All of the above are flags for an abusive real estate tax shelter.