4. Amy is a calendar-year taxpayer reporting on the cash basis. Please indicate how she should treat the following items for 2016: a. She makes a deductible contribution to an IRA on April 15, 2017. b. She has made an election to accrue the increase in value of savings bonds even though the increase is not received in cash. c. She prepays half a year of interest in advance on her mortgage on the last day of d. She pays all of her outstanding invoices for standard business expenses in the last e. She sends out a big bill to a customer on January 1, 2017, even though she did all week of December of the work in December of 2016