Jackey Company, a calendar year, accrual basis taxpayer, did not pay the $44,200 December rent on its commercial office space until January 8. As result, Jackey's accountant made a routine year-end accrual of $44,200 rent expense. Which of the following statements is true?

A. Jackey can deduct the $44,200 expense in the year of payment.

B. 22 days of rent expense is deducted in December and 8 days in January.

C. The accrued rent expense is never deductible.

D. Jackey can deduct the $44,200 accrued rent expense.