Vernon is a cash basis taxpayer with a calendar tax year. On October $1,2022,$ Vernon entered into a lease to rent a building for use in his business at $$3,000$ a month. On that day, Vernon paid $18$ months$$ rent on the building, a total of $$54,000($$$3,000\backslash$times $18$ months$).$ How much may Vernon deduct for rent expense on his $2022$ tax return?

a$.$ $$12,000$

b$.$ $$9,000$

d$.$ $$36,000$