1 point Mario operates a business and uses the overall accrual method of accounting. During 2021, Mario hires his brother. Luigi, who is a cash method taxpayer, to provide accounting services to Mario's business. Luigi completes all his work before the end of 2021. In December of 2021, Luigi bills Mario $3.500 for accounting services but receives only $2,000 in payments from Mario before 31 December 2021. Determine the amount Mario may deduct in 2021 with respect to the accounting services provided by Luigi. $3,500 $1,500 $2,00 $0 Next