Real Estate Math

Annual property taxes are $3,600. The property closes on September 1. Using a 360-day year, how much does the seller owe the buyer at closing for unpaid taxes (seller pays through closing day)?

A$2,200
B$2,400✓ Correct
C$2,000
D$1,800

Explanation

Daily tax rate = $3,600 ÷ 360 = $10/day. January 1 through September 1 = 8 months × 30 days = 240 days.

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