Brillo Company uses the calendar year and the cash method of accounting. On December 29, 2018, Brillo made the following cash payments. To what extent can Brillo deduct the payment in 2018? a. $51,000 for a two-year office lease beginning on February 1, 2019. b. $80,000 of inventory items held for sale to customers. c. $1,900 to purchase a new refrigerator for the employees' lounge. The refrigerator was delivered on January 8, 2019. d. $4,900 retainer to a consultant who spent three weeks in January 2019 analyzing Brillo's internal control system. e. $22,400 property tax to the local government for the first six months of 2019. Deduction a Deduction b Deduction C Deduction d Deduction e