Tax Drill - The "12-Month Rule" Glenda, a calendar year and cash basis taxpayer, rents property from Janice. As part of the rental agreement, Glenda pays $8,400 rent on April 1, 2020 for the 12 months ending March 31, 2021. a. Glenda's deduction for rent expense in 2020 is $ b. Assume the same facts, except that the $8,400 is for 24 months rent ending March 31, 2021. Glenda's deduction for rent expense in 2020 is $