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. $9,300 for Lisa Tanaka, a 25 percent shareholder. $11,100 for Jared Zabaski, a 30 percent shareholder. $15,200 for Helen Talanian, a 25 percent shareholder. $8,750 for Steve Nielson, a 0 percent shareholder. Unless stated otherwise, assume these shareholders are unrelated