KOM pays the following insurance premiums during 2015:

Auto accident and liability insurance:
	Paid 1/1/15 Coverage period 1/1/1512/31/15	$3,500
Fire, storm, and other casualty insurance:
	Paid 4/1/15 Coverage period 4/1/153/31/17	$5,000
Business liability insurance (does not meet the recurring item exception to the economic performance test):
	Paid 5/1/15 Coverage period 5/1/154/30/16	$3,000

Do not round intermediate calculations.

a. If KOM uses the accrual method of accounting, the insurance expense deduction for 2015 is $_____ .

b. If KOM uses the cash method of accounting, the insurance expense deduction for 2015 is $______ .