B Corporation, a calendar year-end, accrual-basis taxpayer, is owned 75 percent by Bonnie, a cash-basis taxpayer. On December 31, 2022, the corporation accrues interest of $4,000 on a loan from Bonnie and also accrues a $15,000 bonus to Bonnie. The bonus is paid to Bonnie on February 1, 2023; the interest is not paid until 2024. How much can B Corporation deduct on its 2023 tax return for these two expenses