Youareaparalegalinvolvedinarealestatesale transaction. The sale is to close on September 10. The title examination reports that county real estate taxes have been paid by the seller for the current year in the amount of $1640. The tax year for the county begins February 1 and ends January 31. You have been asked to calculate the tax proration between purchaser and seller. What is the amount of the tax proration, and on which line of the HUD-1 would the amount appear?