Lonnie owns 100% of Quality Company's common stock. Lonnie, the president of Quality, is a cash basis taxpayer. Quality is short of cash as of December 31, 2018, the close of its tax year. As a result, it is necessary to accrue a $50,000 bonus payable to Lonnie. As soon as the cash becomes available on January 15, 2019, Quality pays Lonnie the bonus in cash. When is the bonus deductible for the accrual basis corporation? How would your answer change if Lonnie is an accrual basis taxpayer?