John Peters operates a consulting business in Irvine, California. The company has over two hundred employees and consults on energy conservation issues. (They try to do all their consulting by ZOOM to pollute as little as possible.). Igor is the business's sole owner and operates as a sole proprietorship. The sole proprietorship is licensed in California and operates under Energy Savers. Effective July 1, 2022, all employees are required to work at the office. Mr. Peters has determined that working from home
employees build no loyalty to their business. In 2017, Mr. Peters signed a long-term office lease which began on January 1, 2018, and will conclude on December 31, 2029.
The building he operates has a fantastic view of the Pacific Ocean from the west-facing offices. The monthly rent for each month is $30,000. 2022 is already looking to be an excellent year for Energy Savers. Sales are up, costs are down. The backlog is fantastic. Mr. Peters is worried about his taxable income for 2022. Mr. Peters plans to prepay $20,000 for January and February 2023 on December 31, 2022.

1. Will his prepayment of rent be deductible in his 2022 federal income tax return?

2. If the answer to question (1) is no, what steps if any, could Mr. Peters take make the prepayment of rent deductible?

3. Are there any other steps Mr. Peters could take in a general business sense to move income from 2022 to 2023?