KOM pays the following insurance premiums during 2011:

Auto accident and liability insurance:

Paid 1/1/11 Coverage period 1/1/11–12/31/11 ...... $3,500

Fire, storm, and other casualty insurance:

Paid 4/1/11 Coverage period 4/1/11–3/31/13 ......... $5,000

Business liability insurance:

Paid 5/1/11 Coverage period 5/1/11–4/30/12 ......... $3,000

a. If KOM uses the accrual method of accounting, what is the insurance expense deduction for 2011?

b. If KOM uses the cash method of accounting, what is the insurance expense deduction for 2011?