What amounts from the balance sheet below are deductible for 2019 to get Corporate taxable income from these accrued items?

Balance sheet	12/31/19		12/31/18
Accrued Vacation	13,800		10,700
Vacation Paid by March/15 of following year	5,800		3,700
Allowance for Uncollectible Accts	4,100		6,100
Prepaid Insurance	10,400		12,700
Accrued Litigation Costs	34,000		0
Accrued Bonuses (Chief Executive)	38,000		39,000

what amount is deductible for tax purposes C Corp?

1. Corporation uses the 12-month rule, it pays one annual insurance policy on Dec/31 each year.

2. Bonuses paid the following year before the 2 1/2 month on March 13.

3. (earned but unused vacation)Paid by March 15 following year.

4. Bad debt by allowance method (% sales) Based on Sales, $7,400 was accrued in company books.

5. Estimate loss in a case was 34,000.