Which of the following is typically included in improper expenses as per appraiser guidelines?

Owner's business expenses are typically classified as improper expenses according to appraiser guidelines because these expenses are not directly associated with the operation or maintenance of the property itself. Instead, they pertain to the owner's personal or business liabilities and costs, which do not affect the value or income-generating potential of the property being appraised.

In contrast, property insurance, property taxes, and maintenance costs are necessary expenses that are integral to the functioning and value of the property. Property insurance protects the asset against various risks, while property taxes are obligations that impact ownership costs, and maintenance costs contribute directly to preserving property value and ensuring it remains in good condition. These types of expenses are generally considered appropriate and necessary when evaluating a property's financial performance. Thus, they are not included as improper expenses in the context of appraisal guidelines.