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. - \$12,450 for Lisa Tanaka, a 40 percent shareholder. - \$12,300 for Jared Zabaski, a 25 percent shareholder. - $14,700 for Helen Talanlan, a 10 percent shareholder. - $5,700 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. Problem 12-23 Part b (Algo) b. North paid the bonuses to the employees on April 1 of year 2