4.In order to protect against rent increases on the building in which she operates a dance studio, Mella signs an 18- month lease for $36,000. The lease commences on October 1,2018. How much of the $36,000 payment can she deduct in 2018 and 2019? a. If Mella is an accrual basis taxpayer? b.If Mella is a cash basis taxpayer