Bicycle Trading, Inc. is an accrual basis taxpayer. Annie, the Chief Accounting Officer at Bicycle Trading, Inc. regularly reaches out to Tarry & Tom, LLC$,$ the company's accounting firm, to ask accounting technical questions. Bicycle Trading, Inc. typically pays Tarry & Tom, LLC $$25,000$ each year for their accounting services. In Year $1,$ Tarry & Tom LLC issued two invoices for services rendered in Year $1$ to Bicycle Trading, Inc. The first invoice in the amount of $$11,000$ was due June $30,Y1,$ and the second invoice in the amount of $$17,000$ was due on January $1,Y2.$ Bicycle Trading Inc. paid the $$11,000$ invoice on January $1,$ Year $2.$ In March Year $2,$ Annie is preparing Bicycle Trading, Inc.$\text{'}$s corporate tax return for Year $1.$ How much of the accounting fees can Bicycle Trading Inc. deduct on its Year $1$ tax return?

A$)$ $$11,000$

B$)$ $$0$

C$)$ $$25,000$

D$)$ $$28,000$