Estate of Michel Dunia, Deceased, Renee Hawley and Michel Dunia, Jr., Executors and Trustees - Page 14

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             experts took into account in comparing the Victorville property                                      
             to the Jess Ranch property.                                                                          
                    The table below describes each expert witness’s adjustments                                   
             to the Jess Ranch sale, as supplemented at trial.                                                    


                    Factor                      Mr. Thompson                     Mr. Perdue                       
             Market conditions                          0                             -3%                         
             Adjusted unit                           $1.42                          $1.37                         
                price                                                                                             
             Location/exposure                        20%                             30%                         
             Size                                       0                              0                          
             Topography                                5%                                                         
             Access                                   -10%                                                        
                                                                                        }20%                      
             Frontage                                   0                                                         
             Offsite                                  -35%                            -2%                         
             improvements                                                                                         
             Total adjustment                         -20%                            50%                         
             Adjusted unit                          $1.14                           $2.10                         
                price                                                                                             

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