When the subject is a duplex or triplex, the unit occupied by the displacee should be carved-out as in the preceding subsection. In calculating supplements for displacees from these properties, any dwelling unit that is comparable to the quarters actually occupied by the displacee, such as an apartment or unit in another duplex or triplex, or a single family residence, may be chosen as a comparable. The comparable dwelling should be the same as that acquired (i.e., if the acquired property is a triplex, then the comparable should be a triplex). If comparables are not available, then use structures of the next lowest density. Never use a higher density structure as a comparable. Use the value of the owner’s living as the base for the replacement housing computation, and not the value of the whole property. Therefore, the housing supplement is equal to the difference between the carved-out value of the owner’s living unit plus the approved value for the land, and the carved-out value of a comparable living unit plus land in the most comparable available property.