$(8)$ A taxpayer would be allowed a current deduction for the full amount of a payment under the one year rule if the payment is:

a$.$ made for computer network services to be completed within two months of the date of payment.

b$.$ made for interest to be accrued on a business loan payable two years in advance.

c$.$ made for accounting services to be provided in the next $13$ months.

d$.$ All of the above.