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6. In order to protect against rent increases on the building in which she operates a dance studio, Mella signs an 18-month lease for $36,000. The lease commences on October 1, 2021. How much of the $36,000 payment can she deduct in 2021 and 20227 a If Mella is an accrual basis taxpayer? If Mella is a cash basis taxpayer? b