2) comp assign.

Jorgensen High Tech Incorporated is a calendar-year, accrual-method taxpayer. At the end of year 1, Jorgensen accrued and deducted the following bonuses for certain employees for financial accounting purposes.

$45,600 for Ken.

$34,200 for Jayne.

$22,800 for Jill.

$11,400 for Justin.

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

Note: Leave no answer blank. Enter zero if applicable.

Required:

1) Jorgensen paid the bonuses to the employees on March 1 of year 2. What are the deductibles accrued bonuses in year 1?

2) Jorgensen paid the bonuses to the employees on April 1 of year 2. What are the deductibles accrued bonuses in year 1?

3) Jorgensen paid the bonuses to the employees on March 1 of year 2, and there is a requirement that the employee remain employed with Jorgensen on the payment date to receive the bonus. What are the deductibles accrued bonuses in year 1?

4) Jorgensen paid the bonuses to the employees on March 1 of year 2, and there is a requirement that the employee must remain employed with Jorgensen on the payment date to receive the bonus; if not, the forfeited bonus is reallocated to the other employees. What are the deductibles accrued bonuses in year 1?