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

Required:

$$72,000$ expense and $$72,000$ 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.

$$74,000$ expense and $$74,000$ liability for the CEO$$s $2024$ bonus. Lamy paid $$37,000$ to the CEO on March $1,2025,$ and the remaining $$37,000$ on May $1,2025.$ Lamy and the CEO are not related parties. Determine how much of the accrued expense is deductible on Lamy$$s $2024$ federal tax return.

$$236,700$ expense and $$236,700$ 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.