On December $31,2019,$ Percgrine Corporation, an accrual method, calendar year taxpayer, accrued a performance homus of $$100,000$ to Charles, a cash basis, calendar year taxpayer. Charles is president and sole shareholder of the corponation. When can Peregrine deduct the bonas?

In $2019,$ if the bonus was authorized by the Board of Directors and payment was made on or before April $15,2020.$

None of these.

In $2020,$ if payment was made at any time during that year.

to $2019,$ If payment was made ce or before Aprit $15,2020.$

In $2020,$ but only if payment was made on or before Aprit $15,2000.$