Julias Tax Prep, an accrual-method, calendar-year taxpayer, will be displaying for the first time at a trade show in July 2022. On Dec. 16, 2021, Julias signed the contract to rent the booth for $7,000 and prepaid the $7,000 trade show booth rental expense. The payment isnt due until May 2022, and use of the booth will occur in July 2022.

On Dec. 28, 2021, Eds Equipment repaired some equipment in Julias office and billed Julias $2,000. Julias received the invoice on Dec. 28, 2021 and paid the $2,000 invoice on Jan. 29, 2022. In addition, in Nov. 2021, Julias Tax Prep paid six months office rent ($1,000/month * 6 months = $6,000). The rent covers Nov. 1, 2021 through April 30, 2022.

What amount of the above expenses can Julia's Tax Prep deduct in 2021?