Andy operated a business and files his tax return on a fiscal-year-basis. His fiscal year begins on April 1st. In August, Andy decided to pay $36,000 for 12 months of rent. Andy has never used the 12-month rule. His rent is $3,000 per month. Andy is a cash basis taxpayer. How much rent can be deduct, of the lump sum he paid, on his tax return for the current reporting year?

a) $12,000

b) $9,000

c) $36,000

d) $24,000