In January of year 0, Justin paid $4,800 for an insurance policy that covers his business property for accidents and casualties. Justin is a calendar-year taxpayer who uses the cash method of accounting. What amount of the insurance premium may Justin deduct in year 0 in each of the following alternative scenarios? (Leave no answers blank. Enter zero if applicable.)

a. The policy covers the business property from April 1 of year 0 through March 31 of year 1.
b. The policy begins on February 1 of year 1 and extends through january 31 of year 2.
c. Assume Justin paid $6,000 for a 24-month policy that covers from April1,year0 through March31,year2.
d. Assume that instead of paying an insurance premium, Justin paid $4,800 to rent his business property from April1 of year 0 through March 31 of year 1.