Ajax Computer Company is an accrual method calendar year taxpayer. Ajax has never advertised in the national media prior to this year. In November of this year, however, Ajax paid $1.4 million for television advertising time during a "super sporting event scheduled to take place in early February of next year. In addition, in November of this year the company paid $900,000 for advertising time during a professional golf tournament which will occur once in April of next year. What amount of these payments, if any, can Ajax deduct this year? $1.40 millon O No deduction can be claimed this year O $900,000 0 S2.30 million only if the professional golf tournament is played before April 15. O $2.30 million