2) Sally Seller owned a house in Illinois for several years and sold it on 6/30/20 to Betty Buyer. The real estate tax bill for 2019 is due October 31, 2020 and the bill for 2020 will be due October 31, 2021. The annual real estate bill was $3,600 for 2018 and is expected to be the same for 2019 and 2020. Who will pay the two bills? How much real estate tax will each party deduct on her 2020 and 2021 returns? (Prorate by months not by days). 3) John bought a house on 2/1/2019 and paid $2,000 in points when he arranged his financing. The interest rates dropped so on 11/1/2019, John refinanced his mortgage paying an additional $1,800 in points to get a lower rate and a 15-year loan. On 10/1/2020 he refinanced again paying $2,700 to get an even lower rate and still a 15-year loan. How much of the points are deductible in 2019 2020