North Incorporated 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.

$$7,500$ for Lisa Tanaka, a $30$ percent shareholder.

$$10,000$ for Jared Zabaski, a $35$ percent shareholder.

$$12,500$ for Helen Talanian, a $20$ percent shareholder.

$$5,000$ for Steve Nielson, a $0$ percent shareholder.

Unless stated otherwise, assume these shareholders are unrelated.

How much of the accrued bonuses can North Incorporated deduct in year $1$ under the following alternative scenarios?

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

Deductible accured bonuses Year $1.$