Appraiser rudeloph in attempting to determine the current value of a vacant site

Appraiser rudeloph in attempting to determine the current value of a vacant site in order to complete an appraisal has found two similar vacant sites that have sold. if site values have declined gradually and evenly by a total of 8 % over the past year what time adjustments should be made for the two lots if one sold five months ago for 181000 and the other sold for $159000 nine moths ago (round it to the nearest dollar).a) -$10861 abd -$5300b) +$6034 and +9540c) -$6034 and -$9540d) +$10861 and +5300explain the calculation with details of how you reached the answer.