(a) a statement that the valuator has been determined to be qualified and independent,
(c) a description of the compensation paid or to be paid to the valuator,
(d) a description of any other factors relevant to a perceived lack of independence of the valuator,
(e) the basis for determining that the valuator is qualified, and
(f) the basis for determining that the valuator is independent, despite any perceived lack of independence, having regard to the amount of the compensation and any factors referred to in paragraphs (b) and (d).