Marvin, an attorney, is a cash-basis, calendar-year taxpayer. Marvin's two daughters each own 50 percent of the stock of Marvil Corporation, a calendar-year, accrual-basis corporation. During year 1, Marvin completes some legal work for Marvil Corporation on December 18 and earns a $20,000 fee.

a. Marvil Corporation should deduct the legal expense in what year, if payment is made to Marvin on December 30, year 1.

b. Marvil Corporation should deduct the legal expense in what year, if payment is made to Marvin on January 6, year 2.