LO.3 Martha sells her house to Sachin on November 1, 2010, for $480,000. On December 5, the property tax due date, Sachin pays property taxes of $800. Even though the property tax bill from the county is for $4,800, Sachin concludes that he owes only for the months of November and December and that the other $4,000 is Martha’s liability. On Schedule A of Form 1040 for 2010, Sachin deducts the $800 of property tax he paid.

When Sachin tries to sell his house 18 months later, he discovers that the county has placed a lien on the property. In order to get a clear title, he pays the $4,000 of property taxes due. He subsequently sells his house for a recognized gain of $38,000.

Sachin deducts the $4,000 of property taxes that relate to the period Martha owned the house on Schedule A of his 2012 tax return.

Has Sachin acted properly?