Warren Company is a calendar year, cash basis firm. On December $6,2021,$ Warren paid $$7,200$ cash to a landscape service business that maintains the lawns and gardens around Warren$$s headquarters.

Required:

How much of this expenditure can Warren deduct in $2021$ assuming that the expenditure is a prepayment for four months of landscape maintenance beginning May $1,2022?$

How much of this expenditure can Warren deduct in $2021$ assuming that the expenditure is a prepayment for $12$ months of landscape maintenance beginning May $1,2022?$