Acme is an accrual basis corporation. Mrs. Torres, Acme’s chief financial officer, is a cash basis individual. In December 2021, Acme’s board of directors decided that Mrs. Torres should receive a $20,000 bonus as additional compensation. Acme paid the $20,000 bonus to Mrs. Torres on January 12, 2022. In which year can Acme deduct the $20,000 bonus assuming that

a. Mrs. Torres owns no Acme stock?

b. Mrs. Torres owns 63 percent of Acme stock?