Question 8 (3 points) Zero Corporation, an accrual-basis taxpayer, paid an unrelated employee $82.35 on December 31, 2021. The $82.35 payroll check represented gross wages of $100.00, less the employee's share of Social Security/Medicare of $7.65 and less $10 federal income tax withheld at direction of the employee. The employee received and cashed the $82.35 payroll check on December 31, 2021. Zero Corporation paid $25.36 to the IRS in January 2022, representing the $7.65 employee share of Social Security/Medicare withheld, the $7.65 employer match of Social Security/Medicare, and the $10 federal income tax withheld. Put another way, Zero had cash outflows of $107.65 over the two-year period ($82.35 in 2021 and $25.30 in 2022). Note this question has two parts and requires two answers. A. Given only this information, what is the total amount of expense, if any, deducted by accrual- basis Zero Corporation on its 2021 income tax return? B Now assume Zero Corporation is a cash-basis taxpayer. Given only this information, what amount is the total amount of expense, if any, deducted by Zero Corporation on its 2021 tax return