“…The second category of approaches synthesizes NF HTRFs using numerical methods, which include the boundary element method (BEM) [17,18], finite element method (FEM) [19], and finite difference time method (FDM) [20]. These methods usually involve high computational cost and employ non-trivial acquisition processes, such as magnetic resonance imaging (MRI) [18], computed tomography (CT) [18,20,21,22], or 3D scanner [17] to obtain the human listener's geometry.…”