Bart Owns 100% of the Stock of Octo Corporation,which Uses

Multiple Choice

Bart owns 100% of the stock of Octo Corporation,which uses the accrual method.Bart's sister Samantha,a cash method taxpayer,did some advertising work for Octo in November 2019.In December,Octo received a billing statement from Samantha for $5,000 and paid Samantha the $5,000 in January 2020.Samantha is a calendar-year taxpayer.When may Octo deduct the $5,000?

A) 2019
B) 2020
C) Either 2019 or 2020
D) The expense is not deductible since Samantha is Bart's sister.