Fatima is a calendar-year taxpayer who operates a business. In December 2019, Fatima made the following payments: Indicate the amount of these payments that she may deduct in 2019 under both the cash method of accounting and the accrual method of accounting. (Leave no answers blank. Enter zero if applicable.)

d. $4,720 for interest on a loan; the interest accrued evenly from September 1, 2019, through April 30, 2020.