BZD, a calendar year corporation, made the following year-end accruals for 2015 finacnial statement purposes. in each case, determine how much of the accrued expense is deductible on BZD's 2015 federal tax return

a) a $55,000 expense and $55,000 liability for unpaid December salaries. BZD paid the entire liability to its employees before the end of January 2016

b) A $40,000 expense and $40,000 liability for the CEO's 2015 bonus. BZD paid $20,000 to the CEO on March 1,2016, and the remaning $20,000 on may 1, 2016 BZD and the CEO are not related parites

c) a $219,700 expense and $219,700 liablity for accumulated vacation pay,. No employees took vacation between January 1 and March 15,2016