On December $19,2024,$ Acme Incorporated, an accrual basis corporation, accrued $$50,000$ compensation expense for a routine year$-$end bonus payable to Mrs$.$ Tabor, who is Acme's CFO. Acme paid the $$50,000$ to Mrs$.$ Tabor on January $15,2025.$ Which of the following statements is$$false$?$

Multiple Choice

If Mrs$.$ Tabor owns $75$ percent of Acme's stock $($i$.$e$.$ is a related party$),$ Acme can't deduct the expense until $2025.$

If Mrs$.$ Tabor owns no stock in Acme $($i$.$e$.$ is not a related party$),$ Acme can deduct the accrued expense in $2024.$

If Mrs$.$ Tabor owns $75$ percent of Acme's stock $($i$.$e$.$ is a related party$),$ Acme can never deduct the bonus expense.

Mrs$.$ Tabor includes her $$50,000$ bonus in $2025$ gross income.