Shanna, a calendar year and cash basis taxpayer, rents property from Janice. As part of the rental agreement, Shanna pays $21,800 rent on April 1, 2018 for the 12 months ending March 31, 2019.

If required, round any division to two decimal places. Round your final answer to the nearest dollar.

a. Shanna's deduction for rent expense in 2018 is $_______

b. Assume the same facts, except that the $21,800 is for 24 months' rent ending March 31, 2020. Shanna's deduction for rent expense in 2018 is $_______

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A taxpayer's accounting method is a major factor in determining taxable income. The method used determines when an item is includible in income and when an item is deductible on the tax return.