Exercise $6-26($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 $$23,800$ rent on April $1,2023,$ for the $12$ months ending March $31,2024.$

Do not round any division.

a$.$ How much is Shanna's deduction for rent expense in $2023?$

$fill in the blank $1$

b$.$ Assume the same facts, except that the $$23,800$ is for $24$ months' rent ending March $31,2025.$ How much is Shanna's deduction for rent expense in $2023?$

$fill in the blank $2$