16. Vernon is a cash basis taxpayer with a calendar tax year. On October 1, 2019, Vernon entered into a lease to rent a building for use in his business at $3,000 a month. On that day Vernon paid 18 months' rent on the building, a total of $54,000 ($3,000 18 months). How much may Vernon deduct for rent expense on his 2019 tax return?

a.$54,000

b.$0

c.$12,000

d.$36,000

e.None of these choices are correct.