(a) Base Offense Level:
(1) 17, if a residence; or
(2) 12, if a structure other than a residence.
(b) Specific Offense Characteristics
(1) If the offense involved more than minimal planning, increase by 2 levels.
(2) If the loss exceeded $2,500, increase the offense level as follows:
Loss (Apply the Greatest) Increase in Level (A) $2,500 or less no increase (B) More than $2,500 add 1 (C) More than $10,000 add 2 (D) More than $50,000 add 3 (E) More than $250,000 add 4 (F) More than $800,000 add 5 (G) More than $1,500,000 add 6 (H) More than $2,500,000 add 7 (I) More than $5,000,000 add 8. (3) If a firearm, destructive device, or controlled substance was taken, or if the taking of such item was an object of the offense, increase by 1 level.
(4) If a dangerous weapon (including a firearm) was possessed, increase by 2 levels.