On Dec. 15, 2019, Taxpayer hired a roofing company to repair leaks in the roof of Taxpayer's business-use warehouse. The repairs were completed on Dec. 22, 2019. The roofing company invoiced taxpayer for $48,537 on January 3, 2020, and Taxpayer paid the invoice on Feb. 1, 2020. If Taxpayer is an accrual-method taxpayer, how much of $48,537 repair expense can Taxpayer deduct in 2020? Enter your answer as a positive number