Benita incurred a business expense on December $10,2023,$ which she charged on her bank credit card. She paid the credit card statement that included the charge on January $5,2024.$ Which of the follewing is correct?

$$ a$.($Benita Is an accrual method taxpayer, she can deduct the expense in $2023\%$

$$ b$.$ I:Benita uses the accrual method, she can choose to deduct the expense in either $2023$ or $2,024.$

c$.$ If Benita is a cash method taxpayer she cannot deduct the expense until $2024.$

d$.$ Only $1$f Benita is an accrual method taxpayer she can deduct the

expense in $2023"$

and $"$ll Benita uses the accrual method. she can choose

to deduct the expense in either $2023$ or $2024$ are correct.