The table is missing in the question. The table is attached below.
Solution :
Let X = appraised value
Y = area (square feet)
The regression line is given by :







The regression line is :

To estimate the error variance, we have:
Error variance, 


12 would be the only zero if you meant to write the equation as y=(x-12)(3-10)
Answer:
this does not make scence pls make more scence in the next question
12 meters is equal to 39.3701 feet.
1 meter is equal to 3.28084 feet.