The buyer will be paying taxes for 185 days, so will pay
... (185/365)·$8200 = $4156
Your most appropriate choice seems to be $4178, which corresponds to 186 days' taxes.
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There are 30 days in each month in the last half of the year, plus 1 additional day in each of July, August, October, and December. The 30th of June also belongs to the buyer (but the 29th, closing day, does not), so there are 180+5 = 185 days for which the buyer must pay taxes. The answer choices don't include that value.
