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.

$$11,550$ for Lisa

Tanaka, a $30$ percent

shareholder.

$$14,700$ for Jared

Zabaski, a $25$ percent

shareholder.

$$17,400$ for Helen

Talanian, a $20$ percent

shareholder.

$$5,350$ for Steve

Nielson, a $5$ percent

shareholder.

Unless stated otherwise,

assume these

shareholders are

unrelated.

How much of the

accrued bonuses can North Incorpoated deduct in year $1$ under the following alternative scenarios?

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