Amy, a cashbasis taxpayer, received a salary of $100,000 during years 1, 2, and 3. Amy also was awarded a $30,000 bonus that was accrued by her employer, Vargus Corporation (an accrualbasis, calendaryear C corporation), in December of year 1 but which was not paid until March 31 of year 2. In December of year 2, Vargus accrued an additional $32,000 bonus that was paid to Amy in January of year 3. a. How much income does Amy recognize in: b. How much can Vargus Corporation take as a compensation deduction in: