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.

• $11,050 for Lisa Tanaka, a 20 percent shareholder.
• $18,100 for Jared Zabaski, a 35 percent shareholder.
• $20,800 for Helen Talanian, a 30 percent shareholder.
• $7,250 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?

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.

Deductable Accurred bonuses Year 1______