6. Henry operates a sole proprietorship using the cash method and the calendar year. On October 1, 2021 Henry prepaid the business's annual property insurance premium totaling $1,200 that covers the period October 1, 2021, through September 30, 2022. On July 1, 2021, Henry prepaid $6,000 of interest expense on a business loan that covers the period July 1, 2021, through June 30, 2022. The maximum amount Henry can deduct in 2021 as a business expense is a. $3,300. b. $4,200. C. $6,300. d. $7,200. e. none of the above