Aubry, a cash basis and calendar year taxpayer, decides to reduce his taxable income for 2015 by buying $65,000 worth of supplies for his business on December 27th, 2015. The supplies will be used up in 2016.

Can he deduct the expenditure in 2015 and would that answer change if the reason for the purchase was to take advantage of huge discounts offered by a going-out-of-business sale?