15. Brown has a trade or business services company that uses the cash method of accounting. In year 1 Brown bills customers for services rendered. In year 2, after evaluating his Accounts Receivable he determines that $15,000 of the Accounts will not be collected. What is the tax treatment: a. Brown has income in year 1 of $15,000 and a deduction in year 2 of $15,000 b. Brown should amend his year 1 return to reflect the facts c. Brown has income in year 1 of $15,000 but has to wait until bill collection has fully commenced until he is entitled to deduction d. Brown does not have income in year 1 for the $15,000 nor has a $15,000 deduction in year 2