Corporation is a calendar year accrual method taxpayer. Kiwi needed help with data processing and hired Carrot to perform 80 hours of services. Carrot is an independent contractor with a rate of $80 per hour. Carrot performed 20 hours of service in 2020 and 60 hours of service in 2021. Kiwi paid Carrot $6,400 for the services provided on March 20, 2021. What amount is deductible by Kiwi Corporation in 2020?