Smell and Glow, Inc., an accrual basis taxpayer, owns a plant used in the processing of several chemicals used in the production of industrial cleaning products. To meet Occupational Safety and Hazard Administration and other governmental regulations, Smell and Glow must perform intensive maintenance and testing every other year. This requires closing the plant for one month as well as incurring significant maintenance costs. Smell and Glow opened the plant on January 1, 20X1. It estimates it will incur $400,000 in December of 20X2 to comply with the requirements and pay for those expenses during early 20X3. When are these costs deductible for tax purposes.