Jorgensen High Tech Inc. is a calendar-year, accrual-method taxpayer. At the end of year 1, Jorgensen accrued and deducted the following bonuses for certain employees for financial accounting purposes.

• $40,000 for Ken.

• $30,000 for Jayne.

• $20,000 for Jill.

• $10,000 for Justin.

How much of the accrued bonuses can Jorgensen deduct in year 1 under the following alternative scenarios?

a) Jorgensen paid the bonuses to the employees on March 1 of year 2.

b) Jorgensen paid the bonuses to the employees on April 1 of year 2.

c) Jorgensen paid the bonuses to employees on March 1 of year 2, and there is a requirement that the employee remain employed with Jorgensen on the payment date to receive the bonus.

d) Jorgensen paid the bonuses to employees on March 1 of year 2, and there is a requirement that the employee remain employed with Jorgensen on the payment date to receive the bonus; if not, the forfeited bonus is reallocated to the other employees.