Required information [The following information applies to the questions displayed below.] 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. . $53,600 for Ken. $40,200 for Jayne. $26,800 for Jill. $13,400 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. Answer is complete but not entirely correct. Deductible accrued bonuses Year 1 $ 134,000