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Jorgensen High Tech Incorporated is a calendar-year, accrual-method taxpayer. At the end of year 1, Jorgensen accrued and deducted the following bonuses for certain employees for financial accounting purposes. - $73,600 for Ken. - $55,200 for Jayne - \$36,800 for Jili. - $18,400 for Justin How much of the accrued bonuses can Jorgensen deduct in year 1 under the following alternative scenarios? Note: Leave no onswer blank. Enter zero if applicable. Required: a. Jorgensen paid the bonuses to the employees on March 1 of year 2. b. Jorgensen paid the bonuses to the employees on April 1 of year 2 c. Jorgensen paid the bonuses to the employees on March 1 of year 2 , and there is a requirement that the employee remain employed with Jorgensen on the payment date to receive the bonus. d. Jorgensen paid the bonuses to the employees on March 1 of year 2, and there is a requirement that the employee must remain employed with Jorgensen on the payment date to receive the bonus, if not, the forfeited bonus is reallocated to the other employees