On January 2, 2050, a promise to purchase is accepted on a duplex for $525,000. The signature of the deed of sale will take place on April 19, 2050. Make the necessary adjustments based on the following data. The seller has not yet paid the annual municipal property taxes of $5,420. The school taxes are $800 per year and have been paid in full. The seller filled the 850-litre oil tank at a cost of $1.35 per litre plus applicable taxes and will be reimbursed by the buyer. Calculate the seller's and the buyer's adjustments