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QUESTION 1 North Inc. is a calendar-year, accrual-basis taxpayer. At the end of the year 1. North accrued and deducted the following bonuses for certain employees for financial accounting purposes. $7,500 for Lisa Tanaka, a 30 percent shareholder. $10,000 for Jared Zabaski, a 35 percent shareholder. $11,500 for Helen Talanian, a 20 percent shareholder. $4,000 for Steve Nielson, a 0 percent shareholder These shareholders are unrelated. North paid the bonuses to the employees on April 1 of year 2. How much of the accrued bonuses can North Inc. deduct in year 1? QUESTION 2 North Inc. is a calendar-year, accrual-basis taxpayer. At the end of the year 1. North accrued and deducted the following bonuses for certain employees for financial accounting purposes. $7,500 for Lisa Tanaka, a 30 percent shareholder $10,000 for Jared Zabaski, a 35 percent shareholder. $11,500 for Helen Talanian, a 20 percent shareholder. $4,000 for Steve Nielson, a 0 percent shareholder. Lisa and Jared are related parties, treated as owning each other's stock in North. The other shareholders are unrelated. North paid the bonuses to the employees on March 1 of year 2. How much of the accrued bonuses can North Inc. deduct in year 1