Mason Thomas purchased a house on May 1. Mason and the seller paid the annual real estate taxes on the house during closing. The taxes for the house are $1435 per year. What amount of real estate tax is deductible to Mason? (round to the nearest dollar.)

a) $963

b) $472

c) $0

d) $1435

(As per 2018 tax year. Please explain how you arrived at your answer.)