Canary Corporation, an accrual method C corporation, uses the calendar year for tax purposes. Leticia, a cash method taxpayer, is both a shareholder of Canary and the corporation's CFO. On December 31, 2020, Canary has accrued a $75,000 bonus to Leticia. Leticia owns 75% of Canary Corporation's stock and the corporation pays the bonus to Leticia on April 7, 2021. In which year (2020 or 2021) is Canary allowed to deduct the bonus