37. Sparrow Corporation, a calendar year, accrual method C corporation, has two cash method, calendar year shareholders who are unrelated to each other. Jane owns 25% of the stock, and Jack owns the remaining 75%. During 2017, Sparrow paid a salary of $100,000 to each shareholder. On December 31, 2017, Sparrow accrued a bonus of $125,000 to each shareholder. Assuming that the bonuses are paid to the shareholders on February 2, 2018, compute Sparrow Corporation's 2017 deduction for the above amounts. a. $450,000 b. $200,000 c. $325,000 d. $100,000