Parmco, a calendar year corporation, made the following accruals for 2018 financial statement purposes. In each case, determine how much of the accrued expense is deductible on Parmco's 2018 federal tax return.

a. $30,000 expense and $30,000 liability for Henry Parmenter's 2018 performance bonus. Henry is Parmco's president and sole shareholder. The corporation paid the bonus on January 20, 2019.

b. $10,000 expense and $10,000 liability for Susan Colter's 2018 performance bonus. Susan is Parmco's treasurer; she is not a relative of Henry Parmenter. The corporation paid the bonus on April 1, 2019.

c. $591,000 expense and $591,000 liability for unpaid December salaries. Parmco paid the entire amount to its workforce on January 5, 2019.