38 Isabel, a calendar-year taxpayer, uses the cash method of accounting for her sole proLO32 LO 3.3 prietorship. In late December she received a $20,000 bill from her accountant for con- sulting services related to her small business,Isabel can pay the $20,000 bill anytimeplanning before January 30 of next year without penalty, Assume her marginal tax rate is 40 per- cent this year and next year, and that she can earn an after-tax rate of return of 12 per- ent on her investments. When should she pay the $20,000 bill-this year or next