On December 31, 2021, Peregrine Corporation, an accrual method, calendar year taxpayer, accrued a performance bonus of $100,000 to Charles, a cash basis, calendar year taxpayer. Charles is president and sole shareholder of the corporation. When can Peregrine deduct the bonus? Oa. In 2022, if payment was made at any time during that year. Ob. In 2021, if the bonus was authorized by the Board of Directors and payment was made on or before April 15, 2022. Oc. In 2022, but only if payment was made on or before April 15, 2022. Od. In 2021, if payment was made on or before April 15, 2022.