North Inc. is a calendar-year, accrual-basis taxpayer. At the end of year 1, North accrued and deducted the following bonuses for certain employees for financial accounting purposes. $15,050 for Lisa Tanaka, a 25 percent shareholder. $16,900 for Jared Zabaski, a 30 percent shareholder. $13,200 for Helen Talanian, a 25 percent shareholder. $5,550 for Steve Nielson, a 5 percent shareholder. Unless stated otherwise, assume these shareholders are unrelated. How much of the accrued bonuses can North Inc. deduct in year 1 under the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.)

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

c.

North paid the bonuses to employees on March 1 of year 2 and Lisa and Jared are related to each other, so they are treated as owning each others stock in North.

d.

North paid the bonuses to employees on March 1 of year 2 and Lisa and Helen are related to each other, so they are treated as owning each others stock in North.