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Smart code was already published on Github for which you can find a link below. The code was also reviewed by one of the Big Four company. The Big Four are the four biggest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, etc. This are PwC, Deloitte, EY and KPMG.
https://github.com/ElementsEstates/base-smart-contracts

Github is improtant for development and transparency