22. Ebony Corporation, a calendar year, accrual method C corporation, has two cash method, calendar year shareholders who are unrelated to each other. Charlie owns 35% of the stock, and Oliver owns the remaining 65%. During 2017, Ebony paid a salary of $200,000 to each shareholder. On December 31, 2017, Ebony accrued a bonus of $25,000 to each shareholder. Assuming that the bonuses are paid to the shareholders on February 2, 2018, compute Ebony Corporation's 2017 deduction for the above amounts. $425,000 . b. $450,000 $225,000 . d. $400,000