HomeSafe, an accrual basis, calendar year corporation, sells and installs home alarm systems. The contract price of a system includes four free service calls. HomeSafe's cost of each call is $75. At the end of 2021, HomeSafe accrued a $48,900 expense and a $48,900 liability for future service calls for systems sold in 2021. By September 15, 2022, HomeSafe had made 362 service calls for 2021 systems; from September 16 through December 31, 2022, HomeSafe made 122 additional service calls for 2021 systems. Required: a. If HomeSafe has not adopted the recurring item exception as its method of accounting for service calls, how much of the $48,900 accrued expense can it deduct in 2021 and 2022? b. If HomeSafe has adopted the recurring item exception as its method of accounting for service calls, how much of the $48,900 accrued expense can it deduct in 2021 and 2022? Complete this question by entering your answers in the tabs below. Required A Required B If HomeSafe has not adopted the recurring item exception as its method of accounting for service calls, how much of the $48,900 accrued expense can it deduct in 2021 and 2022? Year Deduction 2021 2022 Required A Required B If HomeSafe has adopted the recurring item exception as its method of accounting for service calls, how much of the $48,900 accrued expense can it deduct in 2021 and 2022? Year Deduction 2021 2022