During 2019, the first year of operations, Silver, Inc., pays salaries of $175,000. At the end of the year, employees have earned salaries of $20,000, which are not paid by Silver until January 15th, 2020. What is the amount of the deduction for salary expense?

		If Silver uses the cash method, $0 in 2019 and $195,000 in 2020.
		If Silver uses the accrual method, $175,000 in 2019 and $20,000 in 2020.
		If Silver uses the accrual method, $195,000 in 2019 and $0 in 2020.
		None of the above.
		If Silver uses the cash method, $175,000 in 2019 and $0 in 2020.