Kiwi Corporation is a calendar year accrual method taxpayer. Kiwi needed help with data processing and hired Carrot to perform $80$ hours of services. Carrot is an independent contractor with a rate of $$80$ per hour. Carrot performed $20$ hours of service in $2024$ and $60$ hours of service in $2025.$ Kiwi paid Carrot $$6,400$ for the services provided on March $20,2025.$ What amount is deductible by Kiwi Corporation in $2024?$

$$0$

$$6,400$

$$1,600$

$$4,800$

$$3,200$