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:

1. $66,000 for a two-year office lease beginning on February 1, 2023.
2. $95,000 of inventory items held for sale to customers.
3. $3,400 to purchase a new refrigerator for the employees lounge. The refrigerator was delivered on January 8, 2023.
4. $6,400 retainer to a consultant who spent three weeks in January 2023 analyzing Brillos internal control system.
5. $23,900 property tax to the local government for the first six months of 2023.