Sally owns real property for which the annual property taxes are $$14,130.$ She sells the property to Kate on April $2,2022,$ for $$706,500.$

Kate pays the real property taxes for the entire year on October $1,2022.$

Assume a $365-$day year. Round any division to four decimal places. Round your final answers to the nearest dollar.

a$.$ How much of the property taxes can be deducted by Sally and how much by Kate?

$\backslash$table$[[$Sally can deduct $$,$and Kate can deduct $$,$of the property taxes.$]]$

b$.$ What effect does the property tax apportionment have on Kate's adjusted basis in the property?

Kate's adjusted basis for the property is

by the $

she paid that is apportioned to Sally.

c$.$ What effect does the apportionment have on Sally's amount realized from the sale?

Sally paid none of the real property taxes and.

permitted to deduct the apportioned share of $

Her

amount realized is

; by this amount.

d$.$ How would the answers in parts $($b$)$ and $($c$)$ differ if Sally paid the taxes?

If Sally paid the taxes, Sally's amount realized would be $

Kate's adjusted basis would be $