Follow up …
Well the buyer and seller finally came to terms and are ready to move on. How did it turn out?
Seller accepts the pro ration of taxes but refused to pay for title insurance. Buyer accepts paying for his title insurance (he wouldn't take title without it).
They made a few other adjustments and are ready to move on.
The moral of this story is…..
If you really want to sell and they really want to buy, KEEP TALKING AND WORK IT OUT!