Which of the following is included in closing costs during a property transfer?

Closing costs are the various fees and expenses associated with the transfer of property, which buyers and sellers typically incur at the closing of a real estate transaction. The correct answer highlights that brokerage commissions, appraisal fees, and attorney fees are all standard components included in these costs.

Brokerage commissions represent a significant expense because they are paid to real estate agents for facilitating the sale, often calculated as a percentage of the sale price. Appraisal fees are necessary to determine the property's market value, which is essential for securing a mortgage and ensuring both parties have equitable understanding of the property's worth. Attorney fees may also be included, as legal representation is often required to navigate the complexities of closing and ensure that all legal aspects of the transfer are properly handled.

Understanding these components helps in anticipating the total financial obligations associated with closing a real estate transaction, making option B the most comprehensive representation of what closing costs typically encompass. Other options focus on isolated aspects or specific fees that do not encompass the full scope of closing costs involved in a property transfer. For instance, while title fees and property taxes are relevant, they are not as universally applicable to all transactions as the brokerage, appraisal, and attorney fees mentioned in the correct answer.