4.4.2.4.4. Sales that Include Personal Property.Sales that include personal property cannot be considered unless they can be adjusted to reliably reflect only the real property transaction.513 For example, in considering the sale of a farm in which the price included personal property, the Second Circuit held it was legal error to exclude reliable evidence of “the actual consideration received for [the] realty.”514 In the sale of a farm, the purchase price often includes equipment, livestock, and other items of consideration.515