On December $30,2024,$ Blue Co$.,$ a cash basis taxpayer, signed a $12-$month lease to rent office space. Per the terms of the lease, Blue Co$.$ prepaid the entire rent $($ $$8375$ rent

per month $x12$ months$)$ on December $31,2024.$ The lease runs February $1,2025$ through January $31,2026.$

What amount of the rent expense can Blue Co$.$ deduct in $2024?$