Brillo Company uses the calendar yeat and the cash method of accounting. On December 29, 2022, Brillo made the following cash payments. To what extent can Brillo deduct the poyment in 2022 ? Required: a. $61,000 for a two-year office lease beginning on February 1, 2023. b. $90,000 of Inventory items held for sale to customers. c. $2,900 to purchase a new refrigerator for the employees' lounge. The refrigerator was dellvered on January 8,2023. d. $5,900 retainer to a consultant who spent three weoks in January 2023 analyzing Brillo's internal control system. e. $23,400 property tax to the local government for the first slx months of 2023 . For all requirements, leave no cells blank - be certain to enter "O" wherever required