F, a Calendar Year, Cash Basis Taxpayer, Started a Business

Multiple Choice

F, a calendar year, cash basis taxpayer, started a business on June 1.Her lease required monthly payments of $ 1,000 beginning on June 1.Insurance for the premises, also begun on June 1, was to be paid every six months and cost $600 for each six-month period (she paid her premiums due on June 1 and December 1) .F's deductions for these expenses total

A) $7,000
B) $7,100
C) $7,600
D) $8,200