Ms. New Lenox purchased a residence from Mr. Romeoville in Will County, IL. Annual ad valorem property taxes on the home are $7,200. At the closing of the transaction, held at Ms. New Lenox's bank on February 28, 2021 (the same day Ms. New Lenox got possession of the property).

Who should have given money to whom in connection with property taxes that would have applied to past or future periods, and in what amount?