Which of the following is NOT an example of property being valued at it highest and best use?

$($select all correct answers$)$

A$.$ A dive bar in Council Bluffs

B$.$ A $2$ story home near Elmwood Park

C$.$ An acre of corn valued as agricultural located near a sub$-$division of high valued homes

D$.$ A single family home on an acre of land with open zonning that is located on busy intersection

E$.$ A small parking lot $($withouta roof$)$ valued as such $($based on its income generation$)$ in downtown Omaha