$(1)$

Required information

Problem $12-23($LO $12-1)($Static$)$

$[$The following information applies to the questions displayed below.$]$

North Incorporated is a calendar$-$year C corporation, accrual$-$basis taxpayer. At the end of year $1,$ North accrued and deducted the following bonuses for certain employees for financial accounting purposes.

$$7,500$ for Lisa Tanaka, a $30$ percent shareholder.

$$10,000$ for Jared Zabaski, a $35$ percent shareholder.

$$12,500$ for Helen Talanian, a $20$ percent shareholder.

$$5,000$ for Steve Nielson, a $0$ percent shareholder.

Unless stated otherwise, assume these shareholders are unrelated.

How much of the accrued bonuses can North Incorporated deduct in year $1$ under the following alternative scenarios?

Note: Leave no answer blank. Enter zero if applicable. Input all amounts as positive values.

Problem $12-23$ Part c $($Static$)$

c$.$ North paid the bonuses to employees on March $1$ of year $2$ and Lisa and Jared are related to each other, so they are treated as owning each other's stock in North.

Deductible accrued bonuses Year $1$