3. Every year, Sutherby offers a series of five trade seminars from November 1 through March 31. It receives all registration fees from participants by October 1, before the seminars begin. As of December 31, two of the five seminars are completed, and the next seminar is scheduled for January 14-15. The expenses incurred in performing the seminars are routine each year. On the first of each month from November through March, Sutherby pays the $550 monthly rent for the seminar location. On September 16, Sutherby signs a contract with the seminar teacher, a computers expert and excellent public speaker. The contract requires Sutherby to pay the teacher $600 after each seminar, a total of $3,000. On October 3, Sutherby signs a contract with a local printing company, which will provide text materials for the seminars. Sutherby pays the printer $100 after each seminar's materials are delivered the day before the seminar. The amounts paid in the current year are deductible because they meet both the economic performance and all-events tests. The amounts paid in the following year are not deductible in the current year because they pass the all-events test, but fail the economic performance test and do not qualify for an exception. Complete the table below to show the amounts that Sutherby can deduct in the current year. (Enter a "0" if an amount is not deductible.) Deductible in current year Deductible in current year for Total deduction in current for amounts paid amounts not yet paid year 1100 Rent 1200 Seminar teacher compensation 200 Printer 2500 Total TO