What financial aspect does the land residual technique focus on?

The land residual technique specifically concentrates on the income generated by improvements made to a property as a means to estimate the value of the land itself. This approach operates under the premise that the overall income produced by a property can be segregated into the portion attributable to the land and the portion attributable to the improvements built upon that land. By analyzing the potential income derived from the improvements and deducting the costs associated with those improvements, appraisers can isolate the value that is attributable solely to the land.

This method is particularly useful in situations where the land is valuable as a site for development, and the improvements have generated sufficient income to provide an adequate basis for value estimation. Ultimately, C reflects the core concept of the land residual technique, making it the correct choice in this context.