Glenda, a calendar year and cash basis taxpayer, rents property from Janice. As part of the rental agreement, Glenda pays $20,600 rent on April 1, 2017 for the 12 months ending March 31, 2018. If required, round any division to two decimal places. Round your final answer to the nearest dollar.

a. Glenda's deduction for rent expense in 2017 is $

b. Assume the same facts, except that the $20,600 is for 24 months' rent ending March 31, 2019. Glenda's deduction for rent expense in 2017 is $.