During the current year, $Mr.Y,$ a cash$-$basis sole proprietor, paid the following:

Base wages $to$ his $4$ employees

$$100,000$

Year$-$end bonuses paid $to2$ employees for establishing new sales records

$20,000$

Employee safety achievement awards $to$ his $4$ employees $($$$50$ each$)$

$200$

What $is$ the total amount $Mr.Y$ can deduct $on$ his current$-$year income tax return?

$$120,100$

$$120,200$

$$100,000$

$$120,000$