Delaine is a 90% shareholder in a personal service corporation (PSC). The corporation paid Delaine a salary of $265,000 during its fiscal year ending September 30, 2018.

a. Assume that the corporation cannot satisfy the business purpose test for a fiscal year. How much salary must Delaine receive during the period October 1 through December 31, 2018, in order for the corporation to continue to use its fiscal year?

b. Assume that the corporation cannot satisfy the business purpose test or salary test for a fiscal year. The corporation pays Delaine a salary of $50,000 for October 1 through December 31, 2018, and a salary of $300,000 from January 1, 2019, through September 30, 2019. How much must the corporation limit its deduction for salary for its fiscal year ending September 30, 2019, in order to retain the fiscal year?