Anne is a self-employed electrician who reports her business income using the accrual method over a calendar year. On September 1st of this year Anne paid $2,337 of interest on a loan. The interest accrues evenly over 19 months ($123 per month) from June 1st of this year through December 31st of next year. In addition, on September 1st Anne also paid $2,754 for 18 months of professional liability insurance ($153 per month). What amount of interest and insurance can Anne deduct this year