Sally's real estate broker is checking the closing cost figures on the Closing Disclosure before delivering it to Sally to review before closing. Among other things, the broker is checking to see that unpaid accrued real estate taxes are a. 

a credit to the buyer and a debit to the seller. 

b. a credit only to the buyer. 

c. a debit only to the seller. 

d. a credit to the seller and debit to the buyer.