Schedule E: When to deduct expenses incurred in 2019 but paid in 2020?

Thanks in advance. Need help filling out Schedule E for a royalty interest. I incurred taxes on the interest in 2019, but paid them in 2020. Do I deduct the expense on my 2019 or 2020 Schedule E?

 

I normally pay for this expense the same year it is incurred, so it is no problem. This time I paid late. I truly appreciate any help you can give.