Matt hired Apex Services to repair his business equipment. On November 1 of year 0, Matt paid $2,000 for the repairs that he expects to begin in early March of year 1. (Leave no answers blank. Enter zero if applicable.)

a. What amount of the cost of the repairs can Matt deduct in year 0 if he uses the cash method of accounting for his business?

b. What amount of the cost of the repairs can Matt deduct in year 0 if he uses the accrual method of accounting for his business?