SQL server I'm getting must declare the scalar variable for @rental_fee and syntax error at END;

Question

What I'm trying to do is check to see if the two fields (user_account.status & rental_queue.movie_return) have a value of 2 if so then update payment.rental_fee with 25. I'm getting an error

must declare the scalar variable @rental_fee

and on the END; (incorrect syntax)

Thank you for any help :)

DECLARE @rental_fee DECIMAL(12);
SET @rental_fee = 25;
GO

IF (SELECT User_Accounts.status 
    FROM User_Accounts 
    WHERE User_Accounts.user_id IN (SELECT Rental_Queue.movie_return 
                                    FROM Rental_Queue
                                    JOIN User_Accounts ON Rental_Queue.user_id = User_Accounts.user_id
                                    WHERE Rental_Queue.movie_return = 2)) = 2
BEGIN TRANSACTION @rental_fee;
   USE Netflix
   GO

   UPDATE PAYMENT
   SET rental_fee = 25
   WHERE PAYMENT.payment_id = (SELECT User_Accounts.payment_id
                               FROM User_Accounts
                               JOIN PAYMENT on User_Accounts.payment_id = PAYMENT.payment_id
                               WHERE User_Accounts.status = 2)
END;
COMMIT TRANSACTION @rental_fee
GO