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. $75,600 for Ken. $56,700 for Jayne. $37,800 for Jill. $18,900 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.)

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

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.

• $75,600 for Ken.
• $56,700 for Jayne.
• $37,800 for Jill.
• $18,900 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.)

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