Adjustments for Physical Characteristics Are Intended to Capture the Dimensions

Adjustments for physical characteristics are intended to capture the dimensions in which a comparable property differs physically from the subject property. If the only physical difference between the subject property and the comparable is that the comparable does not have a fireplace, which of the following adjustments should take place?

A) The transaction price of the comparable property should be adjusted downward.
B) The transaction price of the comparable property should be adjusted upward.
C) The transaction price of the subject property should be adjusted downward.
D) The transaction price of the subject property should be adjusted upward.