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.

• $9,200 for Lisa Tanaka, a 25 percent shareholder.
• $15,300 for Jared Zabaski, a 30 percent shareholder.
• $14,300 for Helen Talanian, a 25 percent shareholder.
• $7,750 for Steve Nielson, a 5 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?

Note: Leave no answer blank. Enter zero if applicable. Input all amounts as positive values.

Required:

1. North paid the bonuses to the employees on March 1 of year 2.
2. North paid the bonuses to the employees on April 1 of year 2.
3. 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.
4. North paid the bonuses to employees on March 1 of year 2 and Lisa and Helen are related to each other, so they are treated as owning each other's stock in North.