Alfred's Enterprises, an unincorporated entity, pays employee salaries of $92,000 during the year. At the end of the year, $9,000 of additional salaries have been earned by the employee but not paid by Alfred's until the beginning of the next year. a. Determine the amount of the deduction for salaries if Alfred is a cash method taxpayer. b. Determine the amount of the deduction for salaries if Alfred is an accrual method taxpayer