Company N, an accrual basis taxpayer, owes $90,000 to Creditor K. At the end of 2020, Company N accrued $7,740 interest payable on this debt. It didn't pay this liability until March 3, 2021. Both Company N and Creditor K are calendar year taxpayers. For each of the following cases, determine the year in which Company N can deduct the $7,740 interest expense: a. Creditor K is a cash basis taxpayer, and Company N and Creditor K are related parties. Year 2020 Year 2021 b. Creditor K is an accrual basis taxpayer, and Company N and Creditor K are related parties. Year 2020 Year 2021 c. Creditor K is a cash basis taxpayer, and Company N and Creditor K are unrelated parties. Year 2020 Year 2021