William Corporation, a calendar year, accrual method C corporation, has two cash method, calendar year shareholders who are unrelated to each other. Fabian owns 55% of the stock, and Giovanni owns the remaining 45%. During 2019, William paid a salary of $200,000 to each shareholder. On December 31, 2019, William accrued a bonus of $50,000 to each shareholder. Assuming that the bonuses are paid to the shareholders on February 1, 2020, compute William Corporations 2019 deduction for the above amounts.