The Property Tax Year Runs from January 1 Through December

Multiple Choice

The property tax year runs from January 1 through December 31. The taxes on a certain house are $1,440 this year and have not yet been paid. If the house sells and the closing date is December 10ᵗʰ, the

A) buyer owes the seller $82.85.
B) buyer owes the seller $1,357.15.
C) seller owes the buyer $82.85.
D) seller owes the buyer $1,357.15.