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

• $7,950 for Lisa Tanaka, a 25 percent shareholder.
• $13,400 for Jared Zabaski, a 40 percent shareholder.
• $17,900 for Helen Talanian, a 25 percent shareholder.
• $6,850 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. Input all amounts as positive values.)

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

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