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I don't think it's D. The plan is to attract potential buyers. Who cares if they can't pay anymore after 2 years? The question doesnt ask or state anything about long-term effects. They'd be able to sell those houses today and thats all that matters for the question.

For the lack of other reasonable choices I'd choose E. I don't really like it because in my opinion, they could still sell the houses and it'd just take a little longer if the brokers are busy, but again i think that's the most reasonable