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Templeton Corporation is a calendar-year, accrual-method taxpayer. Templeton was formed and started its business activities on January 1, 2023. It reported the following information for 2023. Indicate Templetons deductible amount for 2023, if any, in each of the following alternative scenarios.

a. On October 1, 2023, Templeton acquired machinery from Jones Company. As part of the purchase, Templeton signed a warranty agreement with Jones so that Jones would warranty the machinery for two years (November 1, 2023 - October 31, 2025). The cost of the warranty was $9,240. Templeton paid Jones for the warranty on January 3, 2024.

b. Templeton hired Jones Company to repair another piece of equipment. On December 1, 2023, Templeton paid $2,100 for the repairs. He expects the repairs to be done late January 2024.

c. Templeton provides two-year warranties on products it sells to customers. For its 2023 sales, Templeton estimated and accrued $45,000 in warranty expense for financial accounting purposes. During 2023, Templeton spent $39,000 repairing its product under the warranty.

d. Templeton accrued an expense for $4,800 for amounts it anticipated it would be required to pay under the worker compensation act. During 2023, Templeton actually paid $3,400 for workers' compensationrelated liabilities.

e. On November 1, 2023, one of Templetons employees, Mr. Smith, hit a customer with a golf club during a demonstration, injuring the customer. The customer sued Templeton for $100,000. The case has not been settled but Templeton anticipates that it will lose the case and accrued a $100,000 expense on its financial statements.

f. At the end of 2023, Templeton accrued $14,000 in wages payable and $44,000 in bonuses payable. Templeton paid the wages due January 15, 2024. It paid $5,000 of the bonuses by January 15^th, 2024, another $6,000 by February 15^th, another $10,000 by March 15^th, and the remaining $23,000 by April 15^th.

g. Templetons ending allowance for doubtful accounts was $15,000. Bad debt expense recorded on the income statement was $18,000.