North inc is a calsodaryear, accrual-basis taxpayer. As the and of the year 1 . North accrued and dedicted the following bonuses for centain employees for financial acoourting purposes. - $7,$00 for Lia Tanaka, a 30 peroent tharpholder. - $10.000 for Jared Zabask, a 35 percent shareholdec. - 511,500 for Helen Taianian, a 20 percent shareholder. - H4.000 for Sileve N eisan, a 0 percent shareholder. T of yoar 2. How much of the accrued bonuses can North lnce deduct in year 1