Broadbill Corporation, a calendar year C corporation, has two unrelated cash method shareholders: Marcia owns 51% of the stock, and Zack owns the remaining 49%. Each shareholder is employed by the corporation at an annual salary of $240,000. During 2021, Broadbill paid each shareholder-employee $220,000, with the remaining $20,000 paid in January 2022. How much of the 2021 salaries for Marcia and Zack is deductible by Broadbill in 2021 if the corporation is:

a. A cash method taxpayer?

b. An accrual method taxpayer