In January of year 0, Justin paid $7,800 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?

a.) The policy covers the business property from April 1 of year 0 through March 31 of year 1.

b.) The policy begins on February 1 of year 1 and extends through January 31 of year 2.

c.) Justin pays $9,000 for a 24-month policy that covers the business from April 1, year 0, through March 31, year 2.

d.) Instead of paying an insurance premium, Justin pays $7,800 to rent his business property from April 1 of year 0 through March 31 of year 1.