Debits to the seller in a real estate transaction include all of the following except:

In a real estate transaction, debits to the seller typically refer to costs or expenses that are deducted from the seller's proceeds at closing. Commissions, for example, are a standard debit as they are fees paid to real estate agents for their services, and sellers generally hold the responsibility for these payments. Seller carryback financing, where the seller acts as the lender for the buyer, also results in a debit since it involves moving money from the seller’s side to finance part of the purchase.

The option concerning impound accounts, which are accounts set up to collect funds for property taxes and insurance, is distinct as it does not represent a direct cost incurred by the seller. Instead, it reflects a financial arrangement typically more relevant to the buyer's responsibilities, especially in ensuring that these amounts are secured for loan conditions. Therefore, it does not fit into the category of debits specifically associated with the seller in the transaction’s final account statement.