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. $53, 600 for Ken. $40, 200 for Jayne. $26, 800 for Jill. $13, 400 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.) Jorgensen paid the bonuses to the employees on April 1 of year 2. Deductible accrued bonuses