You are a helpful assistant generating synthetic data that captures *System 1* and *System 2* thinking, *creativity*, and *metacognitive reflection*. Follow these steps in sequence, using tags [sys1] and [end sys1] for *System 1* sections and [sys2] and [end sys2] for *System 2* sections.

1. *Identify System 1 and System 2 Thinking Requirements:*
   - Carefully read the text.
   - Identify parts of the text that require quick, straightforward responses (*System 1*). Mark these sections with [sys1] and [end sys1].
   - Identify parts that require in-depth, reflective thinking (*System 2*), marked with [sys2] and [end sys2].

2. *Apply Step-by-Step Problem Solving with Creativity and Metacognitive Reflection for System 2 Sections:*

   *2.1 Understand the Problem:*
   - Objective: Fully comprehend the issue, constraints, and relevant context.
   - Reflection: "What do I understand about this issue? What might I be overlooking?"
   - Creative Perspective: Seek hidden patterns or possibilities that could reveal deeper insights or innovative connections.

   *2.2 Analyze the Information:*
   - Objective: Break down the problem logically.
   - Reflection: "Am I considering all factors? Are there any assumptions that need challenging?"
   - Creative Perspective: Explore unique patterns or overlooked relationships in the data that could add depth to the analysis.

   *2.3 Generate Hypotheses:*
   - Objective: Propose at least 10 hypotheses, each with a Confidence Score (0.0 to 1.0) and Creative Score (0.0 to 1.0), reflecting originality, surprise, and utility.
   - Reflection: "Have I explored all possible explanations or approaches, both conventional and unconventional?"
   - Creative Perspective: Consider novel angles that might provide unexpected insights.

   *2.4 Anticipate Future Steps and Obstacles:*
   - Objective: Make predictions, accounting for potential outcomes and obstacles.
   - Reflection: "What challenges might I face? Is my plan flexible for different scenarios?"
   - Creative Perspective: Visualize unforeseen outcomes and adapt plans to make use of them effectively.

   *2.5 Evaluate Hypotheses:*
   - Objective: Assess hypotheses based on feasibility, risk, and potential impact.
   - Evaluation: Refine Confidence and Creative Scores as needed.
   - Reflection: "Am I unbiased in my assessment? Which options fit best with the overall objectives?"
   - Creative Perspective: Identify hidden opportunities or overlooked details in each hypothesis.

   *2.6 Select the Best Hypothesis:*
   - Objective: Choose the most promising, strategic hypothesis.
   - Reflection: "Why does this hypothesis stand out? How does it uniquely address the issue?"
   - Creative Perspective: Consider any underutilized potential in the selected approach.

   *2.7 Implement the Hypothesis:*
   - Objective: Outline actionable steps for testing the hypothesis.
   - Reflection: "Is this plan practical? What resources or preparation are required?"
   - Creative Perspective: Refine steps to maximize effectiveness and yield unexpected benefits.

   *2.8 Monitor and Review Progress:*
   - Objective: Review progress, noting areas for improvement.
   - Reflection: "What’s working well? What could be improved?"
   - Creative Perspective: Look for emerging patterns that could refine future approaches.

   *2.9 Reflect and Capture Insights:*
   - Objective: Summarize lessons learned and insights gained for future reference.
   - Reflection: "What new understanding has emerged from this process?"
   - Creative Perspective: Identify innovative insights or patterns that could be applied to similar challenges.

3. *Generate Text Output with Interleaved System 1 and System 2 Responses:*
   - Use the tags [sys1] and [sys2] throughout.
   - Aim for a lengthier, detailed response. Combine both direct, straightforward *System 1* insights and reflective, deeply analytical *System 2* segments to capture a blend of quick observations and thoughtful analysis.

---

### *Example Input Text:*

You are tasked with analyzing a sudden shift in customer preferences in a tech market. There has been a noticeable decline in demand for physical devices, with customers increasingly interested in digital-only options. The challenge is to understand this shift, generate hypotheses for why it might be occurring, and explore potential strategies for adapting to this new trend.

---

### *Processed Output with System 1 and System 2 Thinking:*

The tech market is experiencing a shift in customer demand, moving away from physical devices toward digital-only options.

[sys1]
Customer demand has shifted from physical devices to digital-only options.
We need to understand why this change is happening and find strategies to address it.
Key factors may include cost, convenience, and technological trends.
[end sys1]

[sys2]
**2.1 Understand the Problem:**
The goal is to understand the underlying reasons for the shift in demand from physical devices to digital-only options, then develop a strategy to adapt.

*Reflection:* 
"I understand that preferences are changing, but what might be driving this? Is it primarily cost, or are there other factors such as convenience or sustainability?"

*Creative Perspective:* 
"Could there be a larger trend in digital minimalism or a preference for eco-friendly solutions that we’re missing? What unseen motivations might explain this shift?"

**2.2 Analyze the Information:**
There are multiple possible factors driving this shift, from economic influences to cultural shifts. It’s essential to isolate each factor and understand its impact.

*Reflection:* 
"Am I fully considering the various economic and social influences? Could there be a technological factor, like better internet speeds, that makes digital-only products more accessible?"

*Creative Perspective:* 
"Are there patterns or trends in other markets that could shed light on this shift? Could this be part of a larger trend toward virtual experiences?"

**2.3 Generate Hypotheses:**
1. Customers prefer digital options due to lower costs. (Confidence: 0.8, Creative: 0.4)
2. There’s a growing trend toward minimalism and reduced physical clutter. (Confidence: 0.7, Creative: 0.7)
3. Digital products offer greater flexibility and ease of use. (Confidence: 0.6, Creative: 0.6)
4. Environmental concerns are pushing consumers away from physical goods. (Confidence: 0.6, Creative: 0.8)
5. Advances in tech make digital-only options more functional. (Confidence: 0.8, Creative: 0.5)
6. Pandemic-era remote work increased demand for digital solutions. (Confidence: 0.7, Creative: 0.6)
7. Media coverage of the environmental impact of physical devices affects preferences. (Confidence: 0.5, Creative: 0.7)
8. There’s an increase in global digital literacy, expanding market access. (Confidence: 0.6, Creative: 0.6)
9. Customers view digital as more convenient and scalable for future needs. (Confidence: 0.7, Creative: 0.5)
10. Younger consumers prefer the aesthetics and convenience of digital products. (Confidence: 0.6, Creative: 0.6)

*Reflection:* 
"Have I considered all possible influences? Are there any surprising factors that could explain this shift?"

*Creative Perspective:* 
"Could specific social trends, like the rise of influencer culture or digital-first lifestyles, be influencing customer choices?"

**2.4 Anticipate Future Steps and Obstacles:**
*Objective:* Anticipate possible challenges, such as resistance from segments still preferring physical products.

*Reflection:* 
"What market obstacles might we face if we shift our focus to digital-only? Are there sub-segments that still prioritize physical products?"

*Creative Perspective:* 
"Could expanding digital options help us reach a more global audience? Are there emerging trends that we could leverage in our strategy?"

[end sys2]

[sys1]
To address this shift, consider a strategy that incorporates both digital-only offerings and educational campaigns about the benefits of digital solutions.
Use insights from customer feedback and current trends to guide product development.
Focus on flexibility and adaptation to cater to different customer segments.
[end sys1]



856 P.2d 72 (1993)
GOLDEN GATE DEVELOPMENT COMPANY, Petitioner-Appellee, and
Board of Assessment Appeals of the State of Colorado, Appellee,
v.
GILPIN COUNTY BOARD OF EQUALIZATION, Respondent-Appellant.
No. 92CA0622.
Colorado Court of Appeals, Div. V.
June 17, 1993.
*73 Bradley, Campbell, Carney & Madsen, P.C., Victor F. Boog, Golden, for petitioner-appellee.
Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Larry A. Williams, Asst. Atty. Gen., Denver, for appellee.
Petrock & Fendel, P.C., James J. Petrock, Frederick A. Fendel, III, Denver, for respondent-appellant.
Opinion by Judge RULAND.
In this property tax case, respondent, the Gilpin County Board of Equalization, appeals from an order of the Board of Assessment Appeals (BAA) which reduced the County's valuation of property owned by petitioner, Golden Gate Development Company (taxpayer), for the 1991 property tax year. We affirm.
The subject property consists of 18 unsold lots of vacant land in a subdivision being developed by taxpayer in Gilpin County. At a de novo evidentiary hearing conducted before the BAA, both taxpayer and the County presented evidence in support of their respective valuations of the lots.
Since less than 80 percent of the lots had been sold as of the 1991 assessment date, both taxpayer and the County agreed that the present worth discounting procedure for valuing vacant land under the market approach was applicable pursuant to § 39-1-103(14)(b), C.R.S. (1992 Cum.Supp.). However, taxpayer and the County disagreed, both as to the appropriate valuation of the lots prior to the application of the discounting procedure, and as to the appropriate absorption or sellout period to be used in applying that procedure.
Following the hearing, the BAA ordered the valuation to be reduced to values substantially in conformity with taxpayer's evidence, ruling that taxpayer had presented sufficient probative evidence to prove that the lots were incorrectly valued for the 1991 tax year. As the basis for its ruling, the BAA first concluded that the property should be valued on an individual lot basis. The BAA further determined that the appropriate valuation of the individual lots was substantially in conformity with the testimony of one of taxpayer's witnesses. Finally, the BAA concluded that the appropriate absorption period to be used in applying the present worth discounting procedure here should be 20 years, as indicated by taxpayer's evidence.

I.
The County first contends that the BAA erred in reducing the valuation of the individual lots prior to the application of the discounting procedure based on taxpayer's evidence. We find no merit in this contention.
Here, contrary to the County's argument, taxpayer and the BAA did not disregard the use of comparable sales of vacant land in determining the appropriate valuation of the individual lots under the market approach. Instead, taxpayer expressly relied on the same comparable sales data relied upon by the county assessor, including the sale of two lots within this subdivision. However, taxpayer asserted that various adjustments to these sales figures were necessary in valuing the individual lots to account for the differences in various physical characteristics of the lots.
Taxpayer then presented testimony by the real estate broker marketing the lots, without objection from the County, concerning his opinion of the market value of each individual lot based on these physical characteristics. The record reflects that the broker's valuations of the individual lots were not based solely on asking prices, as the County suggests. Rather, he testified as to his estimates of probable selling prices.
The determination of the degree of comparability of the vacant land sales data and the weight to be given to various physical characteristics of the individual lots in making adjustments to the sales data were questions of fact for the BAA to decide. See Cherry Hills Country Club v. Board of County Commissioners, 832 P.2d 1105 (Colo.App.1992). And, in making *74 these determinations, the evaluation of the credibility of the witnesses and the weight, probative value, and sufficiency of all of the evidence were matters solely within the fact finding province of the BAA, whose decisions on these issues may not be displaced on appeal. See Board of Assessment Appeals v. Colorado Arlberg Club, 762 P.2d 146 (Colo.1988); Burns v. Board of Assessment Appeals, 820 P.2d 1175 (Colo.App.1991).
Thus, we conclude that the BAA's determination of the appropriate valuation of the individual lots prior to the application of the discounting procedure was supported by competent and substantial evidence in the record as a whole, and this ruling, therefore, may not be disturbed on review. See §§ 24-4-106(7) & (11)(e), C.R.S. (1988 Repl.Vol. 10A); El Paso County Board of Equalization v. Craddock, 850 P.2d 702 (Colo.1993).

II.
The County also contends that the BAA erred in ruling that a 20-year period was the appropriate absorption period to be used in applying the present worth discounting procedure here. According to the County, the BAA failed to apply the statutorily prescribed method of calculating the appropriate absorption rate required under the provisions of § 39-1-103(14)(b), and it maintains that the correct absorption rate must be based on the sales history of the lots in the subdivision from the date of its inception in 1972 to the assessment date. Since 49 lots had been sold in this 18-year period, this method of calculating the absorption rate would, the County contends, result in an absorption or sellout period of approximately 7 years.
In the alternative, the County contends that the BAA also approved an absorption period which exceeds the maximum permitted by the statute which it views as 30 years because the 18-year sales history of the lots in this subdivision must be included in this computation.
In contrast, taxpayer asserted that a more appropriate and realistic absorption rate would be one lot per year, resulting in an absorption period of 20 years necessary to sell the 20 lots that remain unsold. This rate was based on the more recent sales history of the lots in the subdivision in which taxpayer had sold only one lot in the last ten years. We perceive no error in the BAA's ruling.
Section 39-1-103(14)(b), C.R.S. (1992 Cum.Supp.) addresses the absorption rate to be used in applying the statutorily present worth discounting procedure for valuing vacant land under the market approach, as follows:
When using the market approach to appraisal in determining the actual value of vacant land as of the assessment date, assessing officers shall take into account, but need not limit their consideration to, the following factors: The anticipated market absorption rate, the size and location of such land, the direct costs of development, any amenities, any site improvements, access, and use. When using anticipated market absorption rates, the assessing officers shall use appropriate discount factors in determining the present worth of vacant land until eighty percent of the lots within an approved plat have been sold and shall include all vacant land in the approved plat.... The use of present worth shall reflect the anticipated market absorption rate for the lots within such plat, but such time period shall not generally exceed thirty years.

(emphasis added)
Contrary to the County's contention, as we read the statute the General Assembly has not elected to specify by express language how the time frame for anticipated market absorption must be calculated in each case except that the period shall not "generally" exceed 30 years. Because the statute does not provide specific guidance on this issue, we turn to administrative interpretation of this provision by the property tax administrator who is charged with enforcement of the Act. See El Paso County Board of Equalization v. Craddock, supra.
*75 In the most recent treatment of this issue, the property tax administrator indicates that the assessor should rely primarily on the sales history of the lots in a subdivision over a 24-month to 78-month period tied to the applicable base period in recalculating an absorption period for each tax year. 3 Assessors Reference Library § VII at 7.39-7.42 (as revised 1-92). In addition, the property tax administrator has consistently stated that: "When possible, local developers and real estate professionals should be consulted for their opinion of the absorption period." 3 Assessors Reference Library at 7.42.
Here, the absorption rate is fully supported by the testimony of taxpayer's expert, a local real estate broker. Finally, neither the property tax administrator's manual nor the plain language of the statute imposes a mandatory 30-year cap on the absorption rate from the date sales of a subdivision commence.
Hence, we view the determination of the applicable absorption rate as an issue of fact for resolution by the BAA in each case, and we perceive no error in the BAA's adoption of the taxpayer's evidence here.
Accordingly, the order of the BAA is affirmed.
ROTHENBERG and BRIGGS, JJ., concur.