Which of the following components did the BFA NOT include?

Question $44$ options:

$1)$

BFA moved off the books real estate that had decreased in value.

$2)$

Revenues were inflated by decreasing reserve accounts.

$3)$

Over $90$ entities special entities$$insider$-$controlled$$were used to "park" devalued real estate.

$4)$

Real estate sales were made to the insider$-$controlled entities at book value.