The property tax on a rent house owned by Mr. Janey increased by $1,200 this year. Mr. Janey increased the monthly rent charged to his tenant, Ms. Lacey, by $45. Who bears the incidence of the property tax increase?

A. Mr. Janey

B. Ms. Lacey

C. Both Mr. Janey and Ms. Lacey

D. Neither Mr. Janey nor Ms. Lacey