North Incorporated is a calendar-year C corporation, accrual-basis taxpayer. At the end of year 1, North accrued and deducted the following bonuses for certain employees for financial accounting purposes. $10,200 for Lisa Tanaka, a 25 percent shareholder. $11,500 for Jared Zabaski, a 30 percent shareholder. $16,400 for Helen Talanian, a 25 percent shareholder. $7,850 for Steve Nielson, a 5 percent shareholder. Unless stated otherwise, assume these shareholders are unrelated. How much of the accrued bonuses can North Incorporated deduct in year 1 under the following alternative scenarios?a) North paid the bonuses to the employees on March 1 of year 2.b) North paid the bonuses to the employees on April 1 of year 2.c) North paid the bonuses to employees on March 1 of year 2 and Lisa and Jared are related to each other, so they are treated as owning each other’s stock in North. d) North paid the bonuses to employees on March 1 of year 2 and Lisa and Helen are related to each other, so they are treated as owning each other’s stock in North.