You are interning at a real estate office and your supervisor tells you she is considering taking a new listing from Mr. Deadbeat.  She tells you to pull a Preliminary Title Report on his property which you do.  The report shows several liens - a tax lien of $11,240 for unpaid property taxes in 2021 and 2022, a mechanic's lien of $40,000 for new windows, and a mortgage lien of $520,000.  The house has appraised at $650,000 although the market is declining. 

1.  For each of the liens list whether they are voluntary or involuntary.

2.  Which lien(s) is/are not a concern?  Why?

3.  Which lien(s) is/are a concern?  Why?