In computing the net income on the financial statement of Fortelli Inc. for its year ended December 31,2020, bonuses of $300,000 were accrued. On August 15, 2021, $100,000 of the bonus was paid to the owner-manager, and the remaining $200,000 of bonuses were paid to the sales staff on August 31,2021. Which one of the following statements is true?

a. If the $100,000 bonus, due to a related party, was not paid by December 31, 2022, it would be included in FOrtelli Inc.'s income in the year 2023
b. The $100,000 bonus is not deductible in 2020, but the $200,000 bonus is deductible
c. An election is available to deem the bonus paid and loaned back to the corporation, This election can be used if the bonuses are not going to be paid by the appropriate deadline
d. The $300,000 bonus is not deductible in 2020