Rebecca is a calendar-year taxpayer who operates a business. She made the following business-related expenditures in December of year 0.

Indicate the amount of these payments that she may deduct in year 0 under both the cash method of accounting and the accrual method of accounting. (Leave no answers blank. Enter zero if applicable.)

a.	$2,000 for an accountant to evaluate the accounting system of Rebeccas business. The accountant spent three weeks in January of year 1 working on the evaluation.

b

$2,500 for new office furniture. The furniture was delivered on January 15, year 1.

c.

$3,000 for property payable taxes on her factory.

d.

$1,500 for interest on a short-term bank loan relating to the period from November 1, year 0 through March 31, year 31.