Harry had adjusted gross income of $148,000 in 2019 and had a federal income tax liability of $17,000 before credits for income tax withholding and estimated tax payments. In 2020, he has AGI of $149,000 and had a federal income tax liability of $22,000 before credits for withholding and estimated tax payments. What is the amount of the safe harbor that Harry will use to determine if he will owe a penalty for underpayment of estimated income tax for 2020? $17.000 O $22.000 O $19.800 O $21.000 James owns an unincorporated home improvement business that uses a calendar year- and the cash method of accounting on the tax return. In March 2020, James paid $6,000 for pest control services for 12 months from April 1, 2020 through March 31, 2021. How much may he deduct for rent expense for 2020? $2,250 $ 6,000 $3,000 O $4,500