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. $56,000 for a two-year office lease beginning on February 1, 2023. b. $85,000 of inventory items held for sale to customers. c. $2,400 to purchase a new refrigerator for the employees' lounge. The refrigerator was delivered on January 8,2023. d. $5,400 retainer to a consultant who spent three weeks in January 2023 analyzing Brillo's Internal control system. e. $22,900 property tax to the local government for the first slx months of 2023 . For all requlrements, leave no cells blank - be certaln to enter "O" wherever requlred