Which, if any, of the following transactions will decrease a taxing jurisdiction's ad valorem tax revenue imposed on real estate? Oa. A tax holiday is granted to an out-of-state business that is searching for a new factory site. Ob. An abandoned church is converted to a restaurant Oc. Alocal university sells a dormitory that will be converted for use as an apartment building Od. A public school is razed and turned into a city park