tax year :2015

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

	$60,400 for Ken.
	$45,300 for Jayne.
	$30,200 for Jill.
	$15,100 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.)

Jorgensen paid the bonuses to the employees on March 1 of year 2.

Jorgensen paid the bonuses to the employees on April 1 of year 2.

.

Jorgensen paid the bonuses to employees on March 1 of year 2, and there is a requirement that th employee remain employed with Jorgensen on the payment date to receive the bonus Jorgensen paid the bonuses to 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; if not, the forfeited bonus is reallocated to the other employees.