7-50 Related Taxpayers-Different Accounting Methods. G, a cash basis, calendar year taxpaver owns 100% of XYZ Corporation. XYZ is a calendar year, accrual basis taxpayer engaged in the advertising business. G leases a building to the Corporation for $1.000 per month. In December, XYZ accrues the $1,000 rental due. Indicate the tax treatment to XYZ and G assuming the payment is a. Made on December 30 of the current year; or b. Made on April 1 of the following year. c. Would your answers above change if G owned 30% of XYZ