Just curious. How do you match pair a finished basement? Are you inspecting the basements of your comps? I’ve seen finished basements with 20k put into a below grade bathroom. The MLS had it as a finished basement with luxury bath. Leaves a lot to the imagination if you haven’t actually seen it.Matched pairs analysis...darlin! You can extract the adjustment from the market. Each market will be slightly different. Here in the median price range the adjustment is from $15 to $25 a square foot. Good luck!