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 $16,600 rent on April 1, 2021, for the 12 months ending March 31, 2022. Do not round any division. a. How much is Shanna's deduction for rent expense in 2021? $______ b. Assume the same facts, except that the $16,600 is for 24 months' rent ending March 31, 2023. How much is Shanna's deduction for rent expense in 2021? $_________