On January 1, 2013, Randolph signed a two year lease to rent office space from Zoff. The lease commenced immediately on January 1, 2013. During 2013, Randolph paid Zoff, $36,000 for the first year Solution b) $39,000 a) When comparing their 2012 and 2013 returns, they will deduct the same amount of itemized deductions on each return d) $700,000 .