During $2023,$ the first year of operations, Silver, Inc., pays salaries of $$175,000.$ At the end of the year, employees have earned salaries of $$20,000,$ which are not paid by Silver until early in $2024.$ What is the amount of the deduction for salary expense?

a$.$ If Silver uses the accrual method, $$175,000$ in $2023$ and $$20,000$ in $2024.$

b$.$ If Silver uses the accrual method, $$195,000$ in $2023$ and $$0$ in $2024.$

c$.$ If Silver uses the cash method, $$0$ in $2023$ and $$195,000$ in $2024.$

d$.$ If Silver uses the cash method, $$175,000$ in $2023$ and $$0$ in $2024.$