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 $2.3 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 $1,800,000 for a one-time advertising blitz during a professional golf tournament In April of next year. What amount of these payments, if any, can Ajax deduct this year? Multiple Choice $2.30 million $1.80 million $4.10 million No deduction can be claimed this year $4.10 million only if the professional golf tournament is played before April 15