Sew Easy has a fiscal year end of June 30. In March 2021, the Company borrowed $900,000 to fund an expansion. The Company paid $30,000 to obtain this financing. In January 2022, the Company repaid $300,000 of the principal and in June 2023, it repaid the remaining $600,000. All repayments were made from cash flow from operations. For tax purposes, which one of the following schedule of claims represents the most rapid method of claiming the costs of obtaining this financing.

$6,000 in each of fiscal 2020 through 2024

$6,000 in each of 2020 and 2021, and the remaining $18,00 in 2022

$6,000 in 2020, $12,000 in 2021, and $12,000 in 2022

D.

$10,000 in 2021 and $20,000 in 2022