On December 15, 2020, apple Corp., an accrual-basis calendar-year taxpayer, paid $16,000 to Media Group under a contract requiring Media Group to provide 4 weeks of advertising during a promotional period running from January 15 to February 15, 2021. In what year and amount may Rumples claim a deduction for the advertising?

$16,000 in 2020.

$16,000 in 2021.

$2,000 in 2020 and $14,000 in 2021.

$4,000 in 2020 and $12,000 in 2021.