North Inc. is a calendar$-$year, accrual$-$basis taxpayer. At the end of the year $1,$ North accrued and deducted the following bonuses for certain employees for financial accounting purposes.

$$7,500$ for Lisa Tanaka, a $30$ percent shareholder.

$$10,000$ for Jared Zabaski, a $35$ percent shareholder.

$$11,500$ for Helen Talanian, a $20$ percent shareholder.

$$6,000$ for Steve Nielson, a $0$ percent shareholder.

A$.$These shareholders are unrelated. North paid the bonuses to the employees on April $1$ of year $2.$ How much of the accrued bonuses can North Inc. deduct in year $1?$

B$.$Lisa and Jared are related parties, treated as owning each other$$s stock in North. The other shareholders are unrelated. North paid the bonuses to the employees on March $1$ of year $2.$ How much of the accrued bonuses can North Inc. deduct in year $1?$