Eaton Inc Is a Calendar Year, Cash Basis Taxpayer

Eaton Inc. is a calendar year, cash basis taxpayer. On October 1, 2018, 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 2018.
B)  Eaton can deduct $600 in 2018, and the remaining $4,200 in 2019.
C)  Eaton can deduct $600 in 2018, $2,400 in 2019, and $1,800 in 2020.
D)  None of the above is true.