Sally owns real property for which the annual property taxes are $$14,630.$ She sells the property to Kate on April $2,2022,$ for $$731,500.$ 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?

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 $ $$