In Order to Protect Against Rent Increases on the Building

question 30

Essay

In order to protect against rent increases on the building in which she operates a dance studio, Mella signs an 18- month lease for $36,000.The lease commences on October 1, 2019.How much of the $36,000 payment can she deduct in 2019 and 2020?
a.If Mella is an accrual basis taxpayer?
b.If Mella is a cash basis taxpayer?

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Definitions:

Relative Humidity

A measure of the amount of moisture in the air compared to the maximum amount of moisture that air can hold at a given temperature.

Environmental Temperature

The measure of how hot or cold the environment is. It can significantly affect the physiological and behavioral responses of organisms.

Respiratory Rate

The number of breaths taken per minute, an important vital sign indicating breathing function and overall health.

Epithelial Cells

Cells that line the surfaces of the body, including skin, blood vessels, organs, and cavities, playing roles in protection, absorption, and secretion.