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Mark Harris, a lawyer, accepts a legal engagement in March, performs the work in April, and is paid in May. Harris pays no costs in

Mark Harris, a lawyer, accepts a legal engagement in March, performs the work in April, and is paid in May. Harris pays no costs in
March, $2,650 in April, and $2,332 in May (incurred in April).
How much expense should the firm deduct from revenues in the month when it recognizes the revenue?
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