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The tutorial discusses the importance of the Purchase and Sale Agreement, which is essential for making and receiving offers in real estate transactions. It highlights that the Georgia Association of Realtors (GAR) contracts are preferred over MLS' reform contracts. If an offer is received using the reform contracts, the broker recommends rewriting it on GAR forms. The emphasis is on ensuring a strong agreement between buyers and sellers, as this contract represents the core of their transaction. The GAR forms have been established for over 30 years, reinforcing their credibility in the industry.