The correct answer is B, Bill of sale. Furniture that is not permanently annexed to the building is personal property, also called personalty or chattel. A bill of sale is the conventional instrument used to document transfer of ownership of personal property.

A deed, by contrast, is the principal instrument used to convey an interest in real property. Consequently, when a residential transaction includes freestanding furniture, movable appliances, equipment, or similar items, the parties should clearly distinguish those items from fixtures that transfer with the real estate.

This distinction prevents disputes. A permanently installed cabinet, built-in appliance, or attached lighting fixture may be treated as part of the real estate depending on attachment, adaptation, intent, and agreement. A couch or freestanding table is clearly personal property.

The purchase-and-sale agreement should also specify which personal-property items are included or excluded, and a bill of sale can document transfer at closing.

Massachusetts licensing examination content specifically requires candidates to distinguish real from personal property and understand instruments used in conveyancing.

Study Guide Reference: Property Ownership — Personalty versus Realty; Transfer Instruments and Bills of Sale.