Robin is a motivational speaker who uses the calendar year and the cash method of accounting. She paid otherwise deductible expenses of $5,000 this year, by paying $2,000 by check and $3,000 by credit card. She also owed the local office supply store $4,500 as of year-end. How much can Robin deduct this year?

$2,000

$3,000

$5,000

$9,500