what is the answer to this?

George, a cash basis taxpayer, owns 15% of the stock of Blue Corporation, a calendar year, accrual basis C corporation. George is also an employee! On December 15, 2021, Blue Corp accrued a bonus of $50,000 to George - Dr Bonus Expense; Cr Bonus Payable - and paid the bonus to George on July 15, 2022. (this was discussed in class and noted in the power points) When does George report the bonus - what year? When does Blue Corporation deduct the bonus? Would your answers change if George was a 51% - rather than 15% - shareholder of Blue? If so, how