On December $31,2017,$ Walnut Corporation, an accrual method, calendar year taxpayer, accrued a performance bonus of $$200,000$ to Craig, a cash basis, calendar year taxpayer. Craig is president and sole shareholder of the corporation. When can Walnut deduct the bonus?

Question $27$ options:

a$)$

In $2017,$ if payment was made on or before April $15,2018.$

b$)$

In $2018,$ but only if payment was made on or before April $15,2018.$

c$)$

In $2017,$ if the bonus was authorized by the Board of Directors and payment was made on or before April $15,2018.$

d$)$

In $2018,$ if payment was made at any time during that year.