37. Flower Corporation, a calendar year end, accrual method S corporation has two cash method owners who are not related to each other. Greg owns 55% and Adam owns the remaining 45%. During 2011 , Flower paid a salary of $200,000 to each shareholder. On December 31, 2011, Flower accrued a bonus of $50,000 to each shareholder. Assuming the bonuses are actually paid to the shareholders on February 1, 2012, what will be Flower's deduction in 2011 and 2012 for the above amounts? a. $0 and S0 b. $500,000 and $0 c. $250,000 and $250,000 d. $450,000 and $50,000 e. $400,000 and $100,000