Maud, a calendar year taxpayer, is the owner of a sole proprietorship that uses the

cash method. On February 1, 2013, she leases an office building to use in her

business for $120,000 for an 18-month period. To obtain this favorable lease

rate, she pays the $120,000 at the inception of the lease. How much rent

expense may Maud deduct on her 2013 tax return?