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 million for television advertising time during a "super" sporting event scheduled to take place in early April of next year. In addition, in November of this year the company paid $500,000 for advertising time during a professional golf tournament which will occur once in February of next year. What amount of these payments, if any, can Ajax deduct this year? (Points : 2)

A. $1 million B. $500,000 C. $1.5 million D. $1.5 million only if the professional golf tournament is played before April 15. E. No deduction can be claimed this year.