GridIron Company, a calendar year business, employs 75 employees. On December 1, 2023, it decided that it will pay bonuses to all its employees. Each employee will receive their \($2,000\) bonus on February 14, 2024. One of the owners who owns 65% of the company will receive his bonus of \($20,000\) on February 14, 2024 as well.

a. How much can GridIron Company deduct for the bonuses on their 2023 tax return?

b. If the employee bonuses were paid on March 25, 2024, when are the bonuses deductible?