In January of year $0,$ Justin paid $$5,400$ for an insurance policy that covers his business property for accidents and casualties. Justin is a calendar$-$year taxpayer who uses the cash method of accounting.

What amount of the insurance premium may Justin deduct in year $0$ in each of the following alternative scenarios?

Note: Leave no answers blank. Enter zero if applicable.

c$.$ Justin pays $$6,600$ for a $24-$month policy that covers the business from April $1,$ year $0,$ through March $31,$ year $2.$

Note: Do not round intermediate calculations.

Deductible amount