Annual property taxes are $4,380. The property closes on March 15. If the seller has NOT paid taxes for the current year, how much does the seller owe at closing? (Use 365 days)

Answer B ($912) results from using 76 days instead of 74, a common error made by miscounting March (e.g., counting through March 17 instead of March 15) or incorrectly adding an extra day for each month boundary.

Answer C ($876) results from using only 73 days (perhaps omitting the closing day itself or miscounting February as 27 days), which understates the seller's actual ownership period and produces an incorrect proration.

Answer D ($900) results from using 75 days, likely from a miscounting error such as including an extra day in January or February, and does not reflect the correct 74-day count from January 1 through March 15.