$26)$ Mike started a calendar$-$year business on September $1$st of this year by paying $12$ months of rent on his shop at $$950$ per month. What is the maximum amount of rent that Mike can deduct this year under each type of accounting method?

a$)$ $$11,400$ under the cash method and $$11,400$ under the accrual method

b$)$ $$3,800$ under the cash method and $$11,400$ under the accrual method

c$)$ $$11,400$ under the cash method and $$3,800$ under the accrual method

d$)$ $$3,800$ under the cash method and $$3,800$ under the accrual method

e$)$ $$3,800$ under the cash method and zero under the accrual method