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$3.$ On November $30$ of this year, Bryan decided it was time to get his logo on the sides of his work van used in his business named ABC inc. ABC hired We Paint Anything Inc. $($WPA$)$ to do the job. It paid $$600$ down and agreed to pay the remaining $$1,400$ upon completion of the job. WPA indicated it wouldn't be able to begin the job until January $15$ of next year, but the fob would only take one week to complete. Due to circumstances beyond its control, WPA couldn't complete the job untll April $1$ of next year, at which time WPA paid the remainins $$1,400.$ What is the deductible amount under cash method of accounting and accrual method of accounting this year?

a$.$ Cashi $$0$; Accrual: $$600$

b$.$ Cash: $$600$; Accrual: $$600$

$6.$ Cash: $$600$; Accrual: $$2,000$

d$.$ The business would not be allowed to deduct anything this year.