Tabitha sells real estate on March $2$ of the current year for $$260,000.$ The buyer, Ramona, pays the real estate taxes of $$5,200$ for the calendar year, which is the real estate property tax year.

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

a$.$ Determine the real estate taxes apportioned to and deductible by the seller, Tabitha, and the amount of taxes deductible by Ramona.

Tabitha: $fill in the blank $1$

Ramona: $fill in the blank $2$