Citric Incorporated, a calendar year, accrual basis corporation, accrued $278,000 vacation pay expense and a corresponding liability at the end of 2021. Citric paid $22,000 of the accrued liability to employees who took vacation between January 1 and March 15, 2022. How much of the accrued vacation pay expense is deductible in 2021? Multiple Choice A.None of the accrued expense is deductible in 2021. B$22,000. C.$256,000. D.The entire accrued expense is deductible in 2021.