Exhibit "B"

Auction Terms & Conditions

TERMS & CONDITIONS OF AUCTION

Skyline Monument Company — Real Estate

7191 County Road 17, Scottsboro (Woodville), Alabama 35776

May 28, 2026

These "Terms and Conditions of Auction" supersede all other printed and oral statements and will be attached to and become a part of the REAL ESTATE PURCHASE AND SALE AGREEMENT ("Agreement"), which will contain the precise conditions of sale and will include this document and any other written agreement between the Purchaser, Seller, Auction Company and Auctioneer.

Redfield Group Auctions, Inc., an Alabama Corporation, ("Auction Company") has entered into a contract with the Seller to sell the commercial real property located at 7191 County Road 17, Scottsboro (Woodville), Alabama 35776, consisting of approximately 0.99± acres with three (3) buildings, improvements, and appurtenances thereto (the "Property").

The Seller has the right, in its sole discretion, for any or no reason, to add or withdraw any part of the property before or during the Auction sale closing on May 28, 2026 and is subject to prior sale. The property is being sold subject to an undisclosed reserve price.

All information contained in the advertising of this sale has been provided by the Seller and is believed to be true and correct. The Auction Company and Broker make no guarantee as to the correctness of any information. The Auctioneer reserves the right to announce any additional terms and conditions before or during the auction.

The Property will be sold "AS IS, WHERE IS." No additional warranties, either statutory or otherwise, expressed or implied, of any kind whatsoever, including those as to the fitness for a particular use or purpose, habitability, merchantability, quality of construction, or environmental condition [including without limitation, the presence or absence of asbestos, lead-based paint, or any hazardous substances, hazardous wastes, petroleum or petroleum by-products (collectively "Hazardous Materials")], concerning or with respect to the Property are given by the Seller or Auction Company. The Property will be sold subject to current leases, easements, restrictive covenants, existing rights-of-way, public utilities, health department regulations, encroachments, zoning ordinances, and all other matters now of record, as well as its compliance with any federal, state and local laws or regulations.

All bidders acknowledge and agree by their participation in the auction, that the bidder has inspected the Property, or voluntarily chose not to inspect, and are not relying on any warranty or representation of Seller or Auction Company, or any agent thereof, and that the bidder would be buying the Property "AS IS, WHERE IS" and "WITH ALL FAULTS." RGA may refuse a buyer's number and bidding privileges to anyone for any reason. Bidder agrees to provide any identification RGA may request including but not limited to: driver's license, photocopies of credit cards, wire transfer, bank letter of guarantee, Social Security card or US Passport. Bidder agrees to comply with any stated additional terms or conditions associated with particular items.

All bidders must receive a bid number to bid. A valid credit card is required to register and bid. RGA reserves the right to request a wire transfer or bank letter of guarantee prior to bidding at its sole discretion.

RGA is providing internet only bidding for this auction. Bidder acknowledges and understands that this service may or may not function correctly the day of the auction. Under no circumstances shall Bidder have any kind of claim against RGA or anyone else if the internet service fails to work correctly before or during the auction. RGA will not be responsible for any missed bids from any source. Internet bidders who desire to make certain their bid is acknowledged should place their maximum bids at least two hours prior to the auction closing time. RGA reserves the right to withdraw or re-catalog items in this auction.

Even though an item may display as "sold" on the internet, no sales are final until they are certified by RGA, and in the event of a reserve or seller confirmation sale, accepted by seller, and the buyer receives a confirmation from Redfield Group. RGA reserves the right to cancel any or all sales and resell the items in whatever manner it chooses.

This is a soft close auction which means that any bids placed in the final minutes will add additional time to the clock. This process will be repeated until no bids are placed in an extended period. This process gives everyone adequate time to decide if they would like to bid again and eliminates someone losing the bid because a bid was placed in the final moments of the clock. Any advertisements or postings that refer to auction closing time are referring to an approximate time that the auction will begin closing. Auctioneer reserves the right to alter closing times, start times, extension periods, and all other matters as to the process and details of the auction.

The Property will be offered at Online Auction, subject to an undisclosed reserve price. All decisions of the Auctioneer shall be final, including but not limited to decisions on matters such as increments of bidding, disputes among bidders, and any other issues that may arise during the sale. The Auctioneer reserves the right to bid on behalf of the seller up to any reserve amount.

THERE WILL BE A TEN PERCENT (10%) AUCTION FEE ADDED TO THE WINNING HIGH BID PRICE TO ARRIVE AT THE TOTAL PURCHASE PRICE. THE PURCHASER WILL PAY THE AUCTION FEE.

The successful bidder will be required to sign the "Purchase and Sale Agreement" within 24 hours of auction close and deposit 10% of the total contract price into the escrow account. Failure to do so will be considered a breach of contract. The Earnest Money Deposit will include the Bidder Deposit, with the balance being in the form of a personal or company check and is due immediately after being declared the Purchaser. Earnest Money Deposit check shall be made payable to the Closing Attorney as directed at time of sale.

If, for any reason Buyer fails to execute The Real Estate Purchase and Sale Agreement or pay the deposit immediately following the auction, Seller has sole discretion to: (a) pursue all legal and equitable remedies available against Buyer, or (b) declare the Buyer's bid to be immediately forfeited, null, and void, without any requirement of notice, and immediately re-sell the Property to another buyer.

The sale and purchase transaction shall be closed by ________________________, Attorney at Law. Closing shall be on or before June 27, 2026 (30 days from auction close) or such other date mutually agreed upon by Seller and Purchaser in writing. Taxes for 2026 shall be prorated to the date of closing. Purchaser will be responsible for any subsequent assessments for prior years due to changes in the usage of the Property. Purchaser and Seller agree this is a "CASH, AS-IS SALE" not subject to Purchaser obtaining financing. Seller will deliver a Warranty Deed conveying the property free and clear of all encumbrances, except as is otherwise provided in the Purchase Agreement.

Seller agrees to pay deed preparation and prorated taxes and all other closing costs shall be paid by buyer.

All aspects of this auction are subject to change without notice. The Auctioneer reserves the right to — at any time and in the Auctioneer's sole and absolute discretion — (a) add or remove items from the auction, (b) split or combine lots, (c) add minimum bids or reserve prices, (d) cancel, suspend, extend, or reschedule the sale of an individual item, lot, auction, and/or auction event, (e) make changes to the auction's closing, inspection, or removal times, (f) reopen the bidding in its sole and absolute discretion, or (g) take any other action the Auctioneer deems necessary to effect the fair conduct of this sale or protection of buyers', sellers', or other parties' interests.

Certain descriptions, property details, measurements, valuations, maps, imagery, or other marketing content related to this offering may have been generated, in whole or in part, using artificial intelligence (AI) tools based on information believed to be accurate but not independently verified. All such information is provided for general informational and marketing purposes only and is not guaranteed. The Auctioneer, Broker, and Seller make no representations or warranties, express or implied, as to the accuracy, completeness, reliability, or suitability of any AI-generated or AI-assisted content. All prospective purchasers are strongly encouraged to conduct their own independent inspections, investigations, and due diligence prior to making any decisions regarding the property.

POSSESSION SHALL BE GRANTED TO PURCHASER UPON CLOSING AND FUNDING.

Any agreement among potential bidders not to bid against one another, or otherwise to dampen the bidding process, is a felony under federal law. The Auctioneer reserves the right to bid on behalf of the Seller if he detects or suspects this fraud by two or more bidders.

In the event a dispute shall arise between the parties relating to the Real Estate Purchase and Sale Agreement, property issues, or the Auction, and involving the Seller, Bidder, Buyer, Auctioneer or Auction Company, in any combination, it is hereby agreed that the dispute shall be determined and resolved exclusively by neutral arbitration as provided by Alabama law.

The Auction Company and broker are acting as agents for the Seller in this transaction and are to be paid a fee by the Seller pursuant to a separate written agreement between Seller and Auction Company. The Auction Company is not acting in any way as agent for the Purchaser in this transaction.

REDFIELD GROUP AUCTIONS, INC. IS ACTING IN A SELLING CAPACITY FOR THE SELLERS ONLY AND MAKES NO REPRESENTATIONS CONCERNING THE PROPERTY OR PROPERTY INFORMATION WHATSOEVER.