"There is also a "close in age" exception for 12 and 13 year olds. A 12 or 13 year old can consent to sexual activity with a partner as long as the partner is less than two years older"

If a 11 year old consents to sexual activity with a 12 year old who is less than a year older, who is committing a crime? The 12 year old, both, neither, or the boy regardless of whether he is the 11 or the 12 year old?