4) Roy, a calendar-year taxpayer, uses the accrual method of accounting for his business. In Year 2, Roy decided to pay an employee a bonus of $5,000 for a 2-year project completed in November Year 1. The bonus was paid June 30, Year 2. Which of the following is true concerning Roy's bonus deduction for his business? A Roy will deduct $5,000 in Year 2. B Roy will allocate the $5,000 between the years the project was incomplete. C Roy will not deduct $5,000 in Year 2 D Roy will allocate the $5,000 however he pleases.