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North Incorporated is a calendar$-$year C corporation, accrual$-$basis taxpayer. At the end of year $1,$ North accrued and deducted the following bonuses for certain employees for financial accounting purposes.

$$12,050$ for Lisa Tanaka, a $35$ percent shareholder.

$$14,000$ for Jared Zabaski, a $20$ percent shareholder.

$$21,800$ for Helen Talanian, a $15$ percent shareholder.

$$5,900$ for Steve Nielson, a $0$ percent shareholder.

Unless stated otherwise, assume these shareholders are unrelated.

How much of the accrued bonuses can North Incorporated deduct in year $1$ under the following alternative scenarios?

Note: Leave no answer blank. Enter zero if applicable. Input all amounts as positive values.

b$.$ North paid the bonuses to the employees on April $1$ of year $2.$

Deductible accrued bonuses Year $1$