The following information applies to the questions displayed below.] North Inc. 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. $12,450 for Lisa Tanaka, a 40 percent shareholder. $12,300 for Jared Zabaski, a 25 percent shareholder. $14,700 for Helen Talanian, a 10 percent shareholder. $5,700 for Steve Nielson, a 5 percent shareholder. Unless stated otherwise, assume these shareholders are unrelated. How much of the accrued bonuses can North Inc. deduct in year 1 under the following alternative scenarios? (Leave no answer blank. Enter zero if applicable.) b. North paid the bonuses to the employees on April 1 of year 2