Final answer:
Rents in arrears, delinquent taxes, and interest should be prorated. Prorating involves allocating the amount of money owed for the period of time the payment was unpaid or the borrowing took place.
Step-by-step explanation:
Out of the options provided, rents in arrears, delinquent taxes, and interest should be prorated.
Rents in arrears are past due rents that have not been paid on time. To prorate them means to allocate the amount of money owed for the period of time the rent was unpaid.
Delinquent taxes are taxes that are overdue. Prorating them involves dividing the total amount owed by the number of days or months the taxes have been outstanding.
Interest is the additional money charged for borrowing money. Prorating interest can involve calculating the amount of interest owed for a specific period of time, typically based on a fixed interest rate.