You are appraising a brand new home that is 1,759 square feet with an attached garage of 412 square feet. Per your research, the replacement cost for the subject dwelling is $123 per square foot; the garage replacement cost is $39 per square foot. The land value of the lot is $95,000. What is the indicated value of the property (rounded to the nearest $100)

Tri fecta, a partnership, had revenues of $369,000 in its first year of operations. the partnership has not collected on $45,000 of its sales and still owes $39,500 on $155,000 of merchandise it purchased. there was no inventory on hand at the end of the year. the partnership paid $27,000 in salaries. the partners invested $48,000 in the business and $23,000 was borrowed on a five-year note. the partnership paid $2,070 in interest that was the amount owed for the year and paid $9,500 for a two-year insurance policy on the first day of business. compute net income for the first year for tri fecta.