Rebecca is a calendar$-$year taxpayer who operates a business. She made the following business$-$related expenditures in December of this year.

Indicate the amount of these payments that she may deduct this year under both the cash method of accounting and the accrual method of accounting.

Note: Leave no answers blank. Enter zero if applicable.

d$.$ $$2,000$ for interest on a short$-$term bank loan relating to the period from November $1$ of this year, through February $28$ of next year.