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Dana Sparks, Broker of Maximal Realty in Greater Atlanta, discusses the importance of Commission instructions in real estate contracts. She explains that the contract for commission between the listing and selling brokers is crucial for the closing attorney to determine what commission to include in the closing statement. The relevant form is GAR Form F32, which provides instructions to the closing attorney. Sparks highlights that the commission originates from the seller, who specifies the total commission amount for the sale in the listing agreement. This agreement outlines the terms under which the listing broker is compensated.