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A landlord and tenant have agreed upon a full service gross lease where all property tax increases that exceed the base year cost of $1.50

A landlord and tenant have agreed upon a full service gross lease where all property tax increases that exceed the base year cost of $1.50 per square foot become the responsibility of the tenant. At the end of the first year of the lease, the property tax amounts to 1.35 per square foot. How much will the tenant have to reimburse to the landlord?

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