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.

• $8,550 for Lisa Tanaka, a 35 percent shareholder.
• $16,400 for Jared Zabaski, a 25 percent shareholder.
• $19,800 for Helen Talanian, a 15 percent shareholder.
• $9,250 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.

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

Deductible accused bonuses = $?

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

Deductible accused bonuses= $?

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.

Deductible accrued bonuses= $?

d. 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.

Deductible accrued bonuses= $?