"susan lists her home with broker william for $90,000 on march 16. on august 1, henry makes an offer of $85,000, accompanied by a binder deposit of $5,000, and asks the seller to pay points on a new loan of $80,000. susan counters at a price of $87,500 and agrees to pay four points on a loan of $82,500. henry accepts. henry qualifies for the loan at an interest rate of 9% and agrees to pay a 1% origination fee. the monthly payment for principal and interest is $663.81. henry also will be charged for prepaid interest for the balance of the month of closing. the closing date is september 15, and henry is charged for the day of closing. henry will purchase an insurance policy for $720. city and county taxes are $760. susan agreed to pay her own attorney's fees of $125. henry must pay $130 for attorney's fees, $56 to record the mortgage, $6 to record the deed, and $640 for title insurance. the payoff on susan's existing mortgage will be $64,455.16 on the day of closing. broker william's fee is 6%. doc stamps and intangible taxes are paid according to custom. use the 365-day method for prorations. how are the documentary stamp taxes on the deed handled on the closing statement? "