Georgia's real estate transfer tax rate is:

While $0.10 per $100 is mathematically equivalent to $1.00 per $1,000, it's not the official rate statement used in Georgia. The exam expects the primary, officially recognized rate, making this a distractor for those who recognize the equivalence but not the standard terminology.

C is incorrect as $1.50 per $1,000 is not Georgia's transfer tax rate. This option represents a common misconception about the rate being higher than the actual amount, possibly confusing it with other states' rates or additional local taxes.

D is incorrect because $2.00 per $1,000 is double Georgia's actual transfer tax rate. This option may test if students are confusing the state transfer tax with other taxes like the documentary stamp tax in some states or additional local transfer taxes.