Brillo Company uses the calendar year and the cash method of accounting. On December 29, 2022, Brillo made the following cash payments. To what extent can Brillo deduct the payment in 2022 ? Required: a. $70,000 for a two-year office lease beginning on February 1,2023. b. $99,000 of inventory items held for sale to customers. c. $3,800 to purchase a new refrigerator for the employees' lounge. The refilgerator was delivered on January 8, 2023: d. $6,800 retainer to a consultant who spent three weeks in January 2023 analyzing Brillo's internal control system. e. $24,300 property tax to the local government for the first six months of 2023 . For all requirements, leave no cells blank - be certain to enter " 0 " wherever required