Harrisburg Corporation is a C-Corporation using the cash method. On October 1, 2021, Harrisburg Corporation prepaid $36,000 for an insurance contract. The contract is for 12-month general liability insurance coverage that started on October 1, 2021, and ends on September 30, 2022 (12 months later). The prepayment does not distort Harrisburg's income, and the prepayment was made to take advantage of the insurance broker's prepayment discount. Under these circumstances, what is the maximum deduction Harrisburg Corporation can file on its 2021 tax return? a) $120,000. b) $36,000 c) $9,000 d) $27.000 e) $0