Standards Rule 2-2(b)(x) requires that:
"The report must contain the appraisers opinion as to the highest and best use of the real estate, unless an opinion as to highest and best use is unnecessary such as in insurance valuation or "value in use" appraisals. When reporting an opinion of market value, a summary of the appraisers support and rationale for the opinion of highest and best use is required. The appraisers reasoning in support of the opinion must be provided in the depth and detail required by its significance to the appraisal."
The 1004 asks if the current use is the highest and best use. It then says, if "no", explain. USPAP requires that the appraiser explain if the appraiser answers "yes".
This comment (from the USPAP) will suffice:
The relevant legal, physical, and economic factors were analyzed to the extent necessary and resulted in a conclusion that the current use of the subject property is the highest and best use [USPAP 2018-19, Standards Rule 2-2(a)(x)].
This comment makes more sense:
The highest and best use is the current use. Because of the existing use and zoning, no alternate use is likely. [USPAP 2018-19, Standards Rule 2-2(a)(x)].