(a) Base Offense Level (Apply the greatest):
(1) 26, if death resulted; or
(2) 21, if serious bodily injury resulted; or
(3) 13, otherwise.
(b) Special Instruction:
(1) If the defendant is convicted of a single count involving the death or serious bodily injury of more than one person, apply Chapter Three, Part D (Multiple Counts) as if the defendant had been convicted of a separate count for each such victim.