Eaton Inc Is a Calendar Year, Cash Basis Taxpayer

Eaton Inc. is a calendar year, cash basis taxpayer. On October 1, 2020, Eaton paid $4,800 to a security firm for night-time and weekend security services for the 24-month period beginning with October. Which of the following is true?

A) As a cash basis taxpayer, Eaton can deduct the $4,800 expense in 2020.
B) Eaton can deduct $600 in 2020, and the remaining $4,200 in 2021.
C) Eaton can deduct $600 in 2020, $2,400 in 2021, and $1,800 in 2022.
D) None of these choices are true.