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 $11 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 $600,000 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 $170 milion $170 million only if the professional golf tournament is played before April 15 No deduction can be claimed this year $0.60 mon $110 milion