A taxpayer sold a piece of real property in year 1. The amount of year 1 real property taxes was estimated at the closing of the sale and the amounts were allocated between the buyer and the taxpayer. At the end of year 1, the buyer receives a property tax bill that turns out to be higher than the estimate. After paying the tax bill, the buyer contacts the taxpayer at the beginning of year 2 and asks the taxpayer to pay the taxpayer's share of the shortfall. The taxpayer sends a check to the buyer. Should the taxpayer be concerned that she won't get to deduct the extra tax payment because it was paid to the buyer and not to the taxing jurisdiction? Explain.