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.

1)$3,810 for interest on a short-term bank loan relating to the period from October 1, year 0through March 31, year 1

Cash Method (Deductible Amount) = __________

Accrual Method (Deductible Amount) = __________