Janey wants to open a cookie shop and so pays $200,000 for land on which to build. But then surprise! she discovers that the county has a property tax lien on the land because the former owner had forgotten to pay and disappear-ed. Janey has to pay and does pay the $7,500 owed to the county in order to have the lien removed so that she can use the land as security for a construction loan. Janey should