For a commercial office building with total annual rentals of $2,256,000, what total amount will the seller be charged for rents collected and security deposits at closing?

To determine the total amount that the seller will be charged for rents collected and security deposits at closing, you first need to understand how rents and deposits are typically handled in commercial real estate transactions.

In this case, the total annual rentals amount to $2,256,000. When a property is sold, any rents that have been collected for periods beyond the closing date, as well as any security deposits that the seller must pass on to the new owner, are included in the calculation of what the seller will be charged at closing.

When you analyze the choices given, the correct answer is found by calculating the prorated rent that the seller retains until the closing date, and considering the security deposits. If the figure $1,917,600 accounts for the appropriate adjustments based on these factors, it represents the most accurate total that aggregates all rents collected and any security deposits applicable up to the day of the closing.

Therefore, the seller is charged this specific amount because it reflects the necessary financial arrangements tied to the rental income and security deposits that will transition to the new owner as part of the transaction.