On December 31, 20x2, Tenant mails a check to Landlord for $240,000 ($20,000 x 12) in payment

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On December 31, 20x2, Tenant mails a check to Landlord for $240,000 ($20,000 x 12) in payment of the rent for 20x3, even though the rent is not due till the 1st of each month. However Tenant does not deduct any portion of the amount on its 2022 AFS. How much can T deduct in years at issue?