Taylor, a cash basis architect, rents the building in which his office is located for $3,000 per

Question:

Taylor, a cash basis architect, rents the building in which his office is located for $3,000 per month. He commenced his practice on March 1, 2010. In order to guarantee no rent increases during an 18-month period, he signed an 18-month lease and prepaid the $54,000 on March 1, 2010. How much can Taylor deduct as rent expense for 2010?