The comparables are both residential lots.  The difference in the sales prices are $58,000, the difference in site is 33,849 sf.  Comparables located in the same market, no market difference for different zip codes.  $58,000/ 33,849 sf= $1.71 per sq ft.

Adjustment Amount: $$1.71

All sales are final unless the data provider made significant errors or omissions that would impact the credibility of the analysis.