Reporting requirements for foreclosed and abandoned property specifically apply to loans secured by real property. When a lender forecloses on such a property, the event is reportable because it involves the acquisition of real property through foreclosure, which has tax implications for both the lender and the borrower. Option A, involving a loan secured by a car, and Option D, involving a loan secured by a home computer, do not meet the criteria for reporting foreclosed and abandoned property because they involve personal property, not real property. Option B, an unsecured loan for purchasing a computer used in the borrower's business, also does not meet the criteria because it is unsecured and does not involve real property. Therefore, Option C, a loan made to purchase a residence and secured by the residence, is subject to reporting requirements in the event of foreclosure or abandonment because it involves real property.