In December 2020, Ryan paid $31,230 for an insurance policy that covers his business property for accidents and casualties. Ryan is a calendar-year taxpayer who uses the cash method of accounting. What amount of the insurance premium may Ryan deduct in 2020 in each of the following alternative scenarios? 

a). The policy covers the business property from March 1, 2021 – February 28, 2022. 

b). The policy covers the business property from November 1, 2020 – October 31, 2022. 

c). The policy covers the business property from December 1, 2020 – November 30, 2021. 

d). Assume that instead of paying an insurance premium, Ryan paid $31,230.