ple Choice $6-10$

Parties $($Section $267)($LO $6\mathrm{.}3)$

poration, a calendar year$-$end, accrual$-$basis taxpaper, is owned $75$ percent by Beata, a cash$-$basis taxpayer. On December $31,2023,$ the corporation accrues interest of $$4,000$ on a loan from Beata and als es a $$15,000$ bonus to Beata. The bonus is paid to Beata on February $1,2024$; the interest is not paid until $2025.$ How much can B Corporation deduct on its $2024$ tax return for these two expenses?

a$.$ $$0$

b$.$ $$15,000$

c$.$ $$19,000$

d$.$ $$4,000$

e$.$ $$12,000$