Bevis Bag Co. purchased a tract of land on August 31 of the current year, paying $225,000. Prior to the sale, the seller paid property taxes of $18,000 on the property. The taxes covered the calendar year period January 1 through December 31. Will Bevis be allowed to deduct any portion of the property taxes paid by the seller prior to the sale? If so, how much? What will be Bevis’ tax basis in the land?