North Inc.is acalendar-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.

• $7,550 for Lisa Tanaka, a 25 percent shareholder.
• $11,300 for Jared Zabaski, a 35 percent shareholder.
• $13,800 for Helen Talanian, a 25 percent shareholder.
• $8,000 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.)

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.

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 other's stock in North.