Harry Jones owed $20,000 in property taxes. He received a check from Investments R US in the amount of $20,000. He wrote on the back of the check "Payable to Seminole County Property Tax and sent it with a letter explaining that he was paying his taxes. The County placed a lien on Harry's property for nonpayment. Harry objected because he had paid his taxes. Using IRAC determine who is correct.