Angela is a self-employed accountant who operates on a calendar year. On September 1st of this year, Anne paid $14,400 for lease of her office building. The rent covers the period Oct 1st of this year through September 30th of next year. 

a) What is the maximum she can deduct for the current year if she is a cash-basis taxpayer?  

b) What is the maximum she can deduct for the current year if she is an accrual-basis taxpayer?