Acme is an accrual basis corporation. Mrs. T, Acme’s chief financial officer, is a cash basis individual. In December 2018, Acme’s board of directors decided that Mrs. T should receive a $20,000 bonus as additional compensation. Acme paid the $20,000 bonus to Mrs. T on January 12, 2019. In which year can Acme deduct the $20,000 bonus assuming that: 

a. Mrs. T owns no Acme stock? 

b. Mrs. T owns 63 percent of Acme stock?