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.

$45,200 for Ken.

$33,900 for Jayne.

$22,600 for Jill.

$11,300 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.

Deductible Accrued Bonuses____

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

Deductible Accrued Bonuses____

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

Deductible Accrued Bonuses____

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

Deductible Accrued Bonuses____