Art is in the 24% marginal tax bracket for 2021. He owes a $10,000 bill for business expenses. Since he reports taxable income on a cash basis, he can deduct the $10,000 in either 2021 or 2022, depending on when he makes the payment. He can pay the bill at any time before January 31, 2022, without incurring the normal 8% interest charge. If he expects to be in a 32% marginal tax bracket for 2022, should he pay the bill and claim the deduction in 2021 or 2022?