On December 31, 2016, PSC Corporation, an accrual-basis personal service corporation, accrued a $25,000 bonus to Mrs. Adams, an employee-owner. She owns 15% of the outstanding stock of the corporation. Mrs. Adams is a cash-basis taxpayer and received the bonus on April 15, 2017. PSC Corp., a calendar-year taxpayer, may take a deduction on its 2016 return of which of the following amounts? Select one: a. $3,750 b. $21,250 c. $0 d. $25,000