The instructor shall NOT simulate a power failure by placing the fuel selector to the &amp;ldquo;off&amp;rdquo; position or by placing the mixture control in the &amp;ldquo;idle-cutoff&amp;rdquo; position. No simulated emergency approach shall be continued below 500 feet AGL, unless over an area where a safe landing can be accomplished in compliance with 14 CFR section 91.119 
BRS activation versus off-airport landing discussion. 
Aircraft is expendable; occupants are not.