Required information [The following information applies to the questions displayed below.) Jorgensen High Tech Inc. 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. $58,800 for Ken. $44,100 for Jayne. $29,400 for Jill $14,700 for Justin How much of the accrued bonuses can Jorgensen deduct in year 1 under the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.) . . . . b. Jorgensen paid the bonuses to the employees on April 1 of year 2. Deductible accrued bonuses Year 1