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 $62,400 for Ken. $46,800 for Jayne. .$31,200 for Jill. . $15,600 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.) Problem 12-25 Part a a. Jorgensen paid the bonuses to the employees on March 1 of year 2. Deductible accrued bonuses