Leslie; a calendar year, accrual taxpayer, owns a greenhouse company as a sole proprietorship. She warranties her plants for 3 months. Based on sales for 2020, she accrued a warranty reserve for $4,000. Her actual cost of warranties for 2020 (actual plants replaced) totaled $2,506. When and how much warranty expense may she deduct for these transactions? $4,000 for 2020 $2,500 for 2020 $1,500 for 2021 $1,500 for 2020