Art is in the 24 percent marginal tax bracket for 2020. He owes a $10,000 bill for business expenses. Because he reports taxable income on a cash basis, he can deduct the $10,000 in either 2020 or 2021, depending on when he makes the payment. He can pay the bill at any time before January 31, 2021, without incurring the normal 8 percent interest charge. If he expects to be in a 32 percent marginal tax bracket for 2021, should he pay the bill and claim the deduction in 2020 or 2021?