Real Estate Math

An Alaska buyer closes on March 15. Annual HOA dues of $2,400 were paid by the seller for the full year. How much does the buyer owe the seller at closing (using a 360-day year)?

A$1,620
B$1,720
C$1,900✓ Correct
D$2,100

Explanation

Seller prepaid through December 31. Buyer's share: March 16 – December 31 = approximately 9.5 months. More precisely: 285 days remaining. $2,400 ÷ 360 = $6.67/day × 285 = $1,900. Alternatively, 9.5 months: $2,400 ÷ 12 × 9.5 = $200 × 9.5 = $1,900.

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