(a) Base Offense Level:
(1) 33, if the object of the offense would have constituted first degree murder; or
(2) 27, otherwise.
(b) Specific Offense Characteristics
(1) If (A) the victim sustained permanent or life-threatening bodily injury, increase by 4 levels; (B) the victim sustained serious bodily injury, increase by 2 levels; or (C) the degree of injury is between that specified in subdivisions (A) and (B), increase by 3 levels.
(2) If the offense involved the offer or the receipt of anything of pecuniary value for undertaking the murder, increase by 4 levels.