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Julie, a calendar-year, accrual method taxpayer, contracts for landscaping and snow removal services for her unincorporated business, agreeing to pay $6,000 per year on April

Julie, a calendar-year, accrual method taxpayer, contracts for landscaping and snow removal services for her unincorporated business, agreeing to pay $6,000 per year on April 1, 2023. She makes payment for a full 12-month period on this date. What is the maximum amount Julie can deduct for 2023

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