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

d. $3,780 for interest on a short-term bank loan relating to the period from October 1, year 0 through April 30, year 1