The Company has five managers/owners who will receive bonuses of $30,000 each (total of $150,000). The bonuses were declared in December 2020 and paid on February 1, 2021. The five managers include two brothers, Jacob and Esau, who each own 30% of the company. The other three manager/owners, Shadrach (20% ownership), Meshach (10% ownership), and Abednego (10% ownership) are not related to the other owners. How much (in dollars) of the $150,000 in bonuses, if any, can be deducted in 2020, and how much in 2021?