In 2015 Juan entered into a contract to write a book. The publisher advanced $100,000 to him, which was repaid out of future royalties. If the book was not completed by the end of 2015, however, Juan would be required to repay the publisher for the advance. Juan did not complete the book in accordance with the contract repaid the $100,000 to the publisher in 2016. Juan is a cash basis taxpayer. Assuming that you are Juans tax accountant and prepared to minimize his taxeshow will juan report the repayment in 2016 under the following assumptions: A) Juans marginal tax rate was 15% in 2015 and 35% in 2016? B) Juans marginal tax rate was 35% in 2015 and 15% in 2016?