LSG Company is a calendar year, cash basis taxpayer. On November 1, 2019, LSG paid $9,450 cash to the janitorial service firm that cleans LSG’s administrative offices and retail stores. How much of this expenditure can LSG deduct in 2019 assuming that: 

a. The expenditure is a prepayment for six months of cleaning services from November 2019 through April 2020? 

b. The expenditure is a prepayment for 18 months of cleaning services from November 2019 through April 2021?