With no explanation, chose the best option from "A", "B", "C" or "D". state’s tax lien to a purchaser for value. This was essentially the analysis of the bankruptcy judge who concluded that the certificate evidenced a valid lien against the property, relying on McKeever v. McClandon, 132 B.R. 996, 1006 (Bankr.N.D.Ill.1991); citing City of Chicago v. City Realty Exchange, 127 Ill.App.2d 185, 262 N.E.2d 230 (1st Dist.1970). But a certificate of purchase is more than a lien. It represents the purchase of an in rem judgment, which, under state law, grants a contingent right to title to the real estate itself. Under Illinois law, the certificate of purchase represents an absolute right to receive title to the property if redemption is not made within the statutory period. Howell v. Edelen, 66 Ill.App.3d 437, 23 Ill.Dec. 197, 383 N.E.2d 1224 (1st Dist.1978) (<HOLDING>). Wiebrecht v. City of Chicago, 14 Ill.App.3d

A: holding witness not licensed as real estate appraiser could not testify as expert on real estate valuation where statute made it unlawful to engage in real estate appraisal without license
B: holding the real estate sale proceeds
C: holding that a certificate of purchase transfers a vested contractual right in the real estate subject to redemption
D: recognizing that the right of redemption is one of the most important rights provided by the states to owners of real property
C.