Anderson start his lawn mowing business in 2020. This is the first year that Anderson file the tax return for his lawn mowing business. Anderson is not sure whether to choose Cash method or Accrual method for his busines, so he asked you to help him with selecting the right method. Below are the transactions that Anderson send you: Revenue: o Service revenue = 90k o Prepaid service revenue = 24k (paid by a client in 9/30/2020 for the 24-month service contract) Expense: o Employee salary = 25k o Prepaid expense (Mower) = 20k (Anderson pay a vendor 20k to purchase a new mower on 11/30/2020. However, the vendor has not yet delivered the mower in 2020. The expected delivery day is 01/15/2021) a) Base on the provided info (ignore depreciation issue), what accounting method should Anderson select to have the lowest taxable income? Provide detailed calculation and comparison to support your conclusion. b) As a tax expert, you feel that Anderson may forget to tell you about some important expenses that can further reduce his tax liability. Provided that his business is formed in this year, what is that one-time special expense item that would benefit Anderson tax outcome in the first year of the business?