(a) In proper cases, the defendant may pay into court any sum of money which he or she admits to be due, accompanied by the general issue as to the balance; and, if the plaintiff shall refuse to accept the same with his or her costs, in full satisfaction of his or her claim, such sum shall be struck out of the Complaint; and unless the plaintiff shall prove that a larger sum be due him or her, he or she shall have no costs, but the defendant shall be allowed costs from the time of such payment.(b) When a set-off, counterclaim or recoupment shall be filed and a sum of money paid into court as the balance due the plaintiff, the costs of the plaintiff up to that time shall also be paid into court; and the defendant, if he or she prevails, shall be allowed only his or her subsequent costs.