The M has 3 unprofitable transactions:
1. Unit #04-XX, 420 sqft, bought at $2,451 psf, sold at $2,163 psf, loss of $120,900
2. Unit #16-XX, 635 sqft, bought at $2,637 psf, sold at $2,590 psf, loss of $30,000
3. Unit #15-XX, 764 sqft, bought at $2,737 psf, sold at $2,732 psf, loss of $4,000