$$7,550$ for Lisa Tanaka, a $25$ percent shareholder.

$$11,300$ for Jared Zabaski, a $35$ percent shareholder.

$$13,800$ for Helen Talanian, a $25$ percent shareholder.

$$8,000$ for Steve Nielson, a $0$ percent shareholder.

Unless stated otherwise, assume these shareholders are unrelated.

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

Note: Leave no answer blank. Enter zero if applicable. Input all amounts as positive values.

d$.$ North paid the bonuses to employees on March $1$ of year $2$ and Lisa and Helen are related to each other, so they are treated as owning each other's stock in North.