Big Homes Corporation is an accrual method calendar year taxpayer that manufactures and sells modular homes. This year for the first time Big Homes was forced to offer a rebate on the purchase of new homes. At year end, Big Homes had paid $13,200 in rebates and was liable for an additional $8,100 in rebates to buyers. What amount of the rebates, if any, can Big Homes deduct this year?