Lamy, Incorporated, a calendar year corporation, made the following year$-$end accruals for $2024$ financial statement purposes:

Required:

a$.$ $$55,000$ expense and $$55,000$ liability for unpaid December salaries. Lamy paid the entire liability to its employees before the end

of January $2025.$ Determine how much of the accrued expense is deductible on Lamy's $2024$ federal tax return.

b$.$ $$40,000$ expense and $$40,000$ liability for the CEO's $2024$ bonus. Lamy paid $$30,000$ to the CEO on March $1,2025,$ and the

remaining $$10,000$ on May $1,2025.$ Lamy and the CEO are not related parties. Determine how much of the accrued expense is

deductible on Lamy's $2024$ federal tax return.

c$.$ $$219,700$ expense and $$219,700$ liability for accumulated vacation pay. No employees took vacation between January $1$ and March

$15,2025.$ Determine how much of the accrued expense is deductible on Lamy's $2024$ federal tax return.