Rhonda Brown owns 5% of the outstanding stock of Smith Development Corporation and 80% of Brown Partnership, which owns 95% of the outstanding stock of Smith Development Corporation. Rhonda is a cash-basis taxpayer, and Smith is an accrual-basis taxpayer. Both use the calendar tax year. Rhonda performed data processing services for Smith Development, which Smith accrued and paid as follows: Accrued $14,000 March 9, Year 1; paid May 12, Year 1 Accrued $6,000 November 22, Year 1; paid January 3, Year 2 What amount can Smith Development Corporation deduct on its tax return for Year 1