Sonny has paid the following gas bills in the year ended 31 December 2021: £3,000 for the 3 months ended 28 February 2021 £4,500 for the 3 months ended 31 May 2021 £4,500 for the 3 months ended 31 August 2021 £6,000 for the 3 months ended 30 November 2021 In March 2021 he received a bill for £6,000 for the 3 months ended 28 February 2022

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter6: Business Expenses
Section: Chapter Questions
Problem 56P
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Sonny has paid the following gas bills in the year ended 31 December 2021:

£3,000 for the 3 months ended 28 February 2021
£4,500 for the 3 months ended 31 May 2021
£4,500 for the 3 months ended 31 August 2021
£6,000 for the 3 months ended 30 November 2021

In March 2021 he received a bill for £6,000 for the 3 months ended 28 February 2022.
What is the charge to P/L for rent for the year ended 31 December 2021?

a) £24,000
b) £18,000
c) £20,000
d) £19,000

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