Doze Corporation, a calendar year, accrual method taxpayer, manufactures and distributes high quality audio equipment. Doze files timely federal income tax returns for year taxable year on the extended due date for the return (September 15 of the following year). Doze offers to refund the price of audio equipment to a purchaser not satisfied with the purchase. During 2019, 275 purchasers request a refund of the $600 purchase price. Doze refunds $100,000 on or before September 15, 2020, and the remaining $65,000 after that date but before the end of 2020. Discuss whether Doze may make use of the recurring item exception. Discuss the all events test and the impact of economic performance on the deductions in 2020. If Doze wishes to increase its deduction in 2019, suggest something Doze could do to control the timing of the deduction(s)