North Inc. 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. $12,300 for Lisa Tanaka, a 30 percent shareholder. $16,300 for Jared Zabaski, a 35 percent shareholder. $12,700 for Helen Talanian, a 20 percent shareholder. $8,800 for Steve Nielson, a 10 percent shareholder. Unless stated otherwise, assume these shareholders are unrelated. How much of the accrued bonuses can North Inc. deduct in year 1 under the following alternative scenarios