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. $9.800 for Lisa Tanaka, a 40 percent shareholder. $19.600 for Jared Zebeski, a 25 percent shareholder. $16, 200 for Helen Talanian, a 10 percent shareholder. $6.000 for Steve Nielson, a 0 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.) 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 other's stock in North. Deductible accrued bonuses