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On December $31,2024,$ Peregrine Corporation, an accrual method, calendar year taxpayer, accrued a performance bonus of $$100,000$ to Charles, a cash basis, calendar year taxpayer. Charles is president and sole shareholder of the corporation. When can Peregrine deduct the bonus?

a$.$ In $2024,$ if the bonus was authorized by the Board of Directors and payment was made on or before April $15,2025.$

b$.$ In $2024,$ if payment was made on or before April $15,2025.$

c$.$ In $2025,$ but only if payment was made on or before April $15,2025.$

d$.$ In $2025,$ if payment was made at any time during that year.