On December $19,2022,$ Logo Incorporated, an accrual basis corporation, accrued $$50,000$ compensation expense for a routine year$-$end bonus payable to Mr$.$ Craig, who is Logo's CFO. Logo paid the $$50,000$ to Mr$.$ Craig on April $25,2023.$ Which of the following statements is true?

If Mr$.$ Craig and Logo are not related parties, Logo can deduct the accrued expense in $2022.$

If Mr$.$ Craig and Logo are related parties, Mr$.$ Craig must include his $$50,000$ bonus in $2022$ gross income.

Regardless of whether Logo and Mr$.$ Craig are related parties, Logo can't deduct the accrued compensation expense in $2022.$

If Mr$.$ Craig and Logo are not related parties, Mr$.$ Craig can elect to include the $$50,000$ bonus in gross income in either $2022$ or $2023.$