Beverly Harris, a calendar year and cash basis taxpayer, rents property from Peter Brown. As part of the rental agreement executed between Beverly Harris and Peter Brown, Beverly pays $9,600 in rent on April 1, 2015 for the 12 months ending on March 31, 2016.

(i) How much are Beverlys deductions for rent expenses in 2015?

Assume the same facts, except that the $9,600 represents 24 months rent ending on March 31, 2017. How much will be Beverlys deduction for rent expenses for 2015?