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.

$76,400 for Ken.

$57,300 for Jayne.

$38,200 for Jill.

$19,100 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.

Required:

Jorgensen paid the bonuses to the employees on March 1 of year 2.

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

Jorgensen paid the bonuses to the 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.

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