In Wheeler v. Coastal Bank 182 Ga. App. 112 (354 SE2d 694) (1987), the Court reversed the trial court's confirmation of a foreclosure sale because the expert had testified that the value of the property was between $ 140,000 and $ 145,000, reasoning that there was no evidence to support the trial court's finding that $ 127,000 was the true market value. See id. at 113-115 (1). In that case, the expert had also testified that the seller probably would pay $ 13,000 in closing costs, but the trial court determined that those costs were irrelevant to determine the true market value. See id. at 113 (1).