Exercise 5-1 (Algorithmic) (LO. 2) 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 $15,400 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 $15,400 is for 24 months' rent ending March 31,2023 . How much is Shanna's deduction for rent expense in 2021