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,2010.The tax is payable on June 1,2010.On April 30,2010,Julio sells his house to Anita for $230,000.On June 1,2010,Anita pays the entire real estate tax of $7,300 for the year ending December 31,2010.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.