Please answer the question and give the explanation

3. When would seller financing of real estate not be used? a. the seller wants to use the installment method of reporting the gain from sale b. the buyer does not qualify for a conventional mortgage loan c. third party mortgage financing is less expensive and easily available d. the seller desires to artificially raise the price of the property by offering a lower 8 than market interest rate on the seller financing 4. Which of the following would be used in the cost approach to value? (A) Estimate net operating income of the property (B) Subtract accrued depreciation from the assessed property value (C)Add the depreciated replacement cost to the current land value (D)Determine the market value of comparable properties