Eaton Incorporated is a calendar year, cash basis taxpayer. On October $1,2024,$ Eaton paid $$4,800$ to a security firm for night$-$time and weekend

security services for the $24-$month period beginning with October. Which of the following is true?

Multiple Choice

As a cash basis taxpayer, Eaton can deduct the $$4,800$ expense in $2024.$

Eaton can deduct $$600$ in $2024,$ and the remaining $$4,200$ in $2025.$

Eaton can deduct $$600$ in $2024,$ $$2,400$ in $2025,$ and $$1,800$ in $2026.$

None of these choices are true.