On July 1, Year 1, Mel leased property for 2 years for $700 a month. On September 30, Year 1, the owner of the property told him that if he paid the total in advance for the remainder of the lease, the rent would be reduced to $675 a month. Mel accepted his offer and on October 1, Year 1, he paid the owner $14,175. How much can Mel deduct as rental expense in Year 1?