Amiel sells real estate on October $3$ for a contract price of $$300,000.$ The buyer, Alexis, pays the real estate taxes of $$4,200$ for the calendar year, which is the real estate property tax year. Assuming that this is not a leap year:

a$.$ The amount of real estate taxes deductible by Alexis is $$4,200.$

b$.$ The amount of real estate taxes deductible by Alexis is $$2,100.$

c$.$ The amount of real estate taxes deductible by Amiel is $$0.$

d$.$ The amount of real estate taxes deductible by Amiel is $$3,164.$

e$.$ The amount of real estate taxes deductible by Alexis is $$3,164.$