Jorgensen High Tech Inc. is a calendar-year, accrual-method taxpayer. At the end of year 1, Jorgensen accrued and deducted the following bonuses for certain employees for financial accounting purposes.

• $62,800 for Ken.
• $47,100 for Jayne.
• $31,400 for Jill.
• $15,700 for Justin.

How much of the accrued bonuses can Jorgensen deduct in year 1 under the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.)

a. Jorgensen paid the bonuses to the employees on March 1 of year 2.

b. Jorgensen paid the bonuses to the employees on April 1 of year 2.

c. Jorgensen paid the bonuses to employees on March 1 of year 2, and there is a requirement that the employee must remain employed with Jorgensen on the payment date to receive the bonus.

d. Jorgensen paid the bonuses to employees on March 1 of year 2, and there is a requirement that the employee must remain employed with Jorgensen on the payment date to receive the bonus; if not, the forfeited bonus is reallocated to the other employees.