Brady, a calendar year, cash basis taxpayer, owns and operates his own landscaping business as a sole proprietorship. On December 27, 2020, he purchased $350 in office supplies with his credit card. The due date for his credit card payment was January 20, 2021, and he paid half of the statement balance on January 18, 2021. He paid the remaining balance of the statement on February 18, 2021. When can Brady deduct the office supply expense? He can deduct $350 in 2020 He can deduct $350 in 2021 He can deduct $0 in 2020 He can deduct $175 in both 2020 and 2021