Taxpayer T is a cash basis calendar year taxpayer. T rents property from X to use in T's business. If T signs and pays for a three-year (36) month lease beginning on July 1, 2022, for $1,000 rent per month (meaning paid all $36,000 on July 1):

a. What is T's deduction for rent expense in 2022?

b. Same as a., except T is an accrual method taxpayer?