In Shelby County, the Real Property Tax Year Is the Calendar

Multiple Choice

In Shelby County, the real property tax year is the calendar year. The real property tax becomes a personal liability of the owner of real property on January 1 in the current real property tax year, 2012. The tax is payable on June 1, 2012. On April 30, 2012, Julio sells his house to Anita for $230,000. On June 1, 2012, Anita pays the entire real estate tax of $7,300 for the year ending December 31, 2012. How much of the property taxes may Julio deduct?

A) $0.
B) $2,380.
C) $2,400.
D) $4,920
E) None of the above.