An accrual basis calendar year taxpayer, Celery Inc., contracted with Carrot Company to repair ten pieces of equipment in their manufacturing facility. On November 30, 2024, Celery and Carrot signed a contract stating Carrot would repair the equipment by February 28, 2025 and Celery would pay Carrot $100,000. Celery made the $100,000 payment to Carrot on December 20, 2024. Carrot repaired 5 pieces of equipment during December of 2024 and 5 pieces of equipment during the last week of January 2025. When may Celery take a deduction for the $100,000 repair cost? Group of answer choices $100,000 in 2024 $100,000 in 2025 $50,000 in 2024 and $50,000 in 2025 $33,333 in 2024 and $66,667 in 2025