Engineering Consultants, a cash-basis partnership with a calendar tax year, signs a contract for a 24-month subscription to an online engineering service, effective as of October 1. The firm pays the full $12,000 subscription bill on the October 1, 2020 subscription start date. For 2020 the firm can deduct

A) $1,000.

B) $1,500.

C) $6,500.

D) $12,000.