Jorgensen High Tech Incorporated 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. - $58,800 for Ken. - $44,100 for Jayne. - $29,400 for Jill. - $14,700 for Justin. How much of the accrued bonuses can Jorgensen deduct in year 1 under the following alternative scenarios? Note: Leave no answer blank. Enter zero if applicable. b. Jorgensen paid the bonuses to the employees on April 1 of year 2