Shanna, a calendar year and cash basis taxpayer, rents property to be used in her business from Janice. As part of the rental agreement, Shanna pays $17,400 rent on April 1, 2023, for the 12 months ending March 31, 2024. Do not round any division. a. How much is Shanna's deduction for rent expense in 2023 ? b. Assume the same facts, except that the $17,400 is for 24 months' rent ending March 31,2025 . How much is Shanna's deduction for rent expense in 2023 ? Falcon, Inc., paid salaries of $611,200 to its employees during its first year of operations. At the end of the year, Falcon had additional unpaid salaries of $61,120. a. Calculate the salary deduction if Falcon is a cash basis taxpayer. b. Calculate the salary deduction if Falcon is an accrual basis taxpayer