On February $1,2024,$ Blue Co$.,$ a cash basis taxpayer, signed a $17-$month lease to rent office space. Per the terms of the lease, Blue Co$.$ was required to prepay the entire rent up front $($$$28,000$ rent per month x $17$ months$).$ The lease term begins on March $1,2024.$

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