Beverly is the sole owner of Bev & Associates, an accrual basis corporation. In 2019, Bev & Associates has an unprofitable year and Beverly lends the corporation $50,000 to meet expenses. The corporation accrues interest expense of $5,000 on the loan from Beverly, but does not pay the interest to her in cash.

How much of the $5,000 in accrued interest expense can Bev & Associates deduct on its 2019 corporate tax return? Explain.