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Jorgensen High Tech Incorporated is a calendar$-$year, accrual$-$method taxpayer. At the end of year $1,$ Jorgensen accrued and deducted the following bonuses for certain employees for financial accounting purposes.

$$48,400$ for Ken.

$$36,300$ for Jayne.

$$24,200$ for Jill.

$$12,100$ for Justin.

How much of the accrued bonuses can Jorgensen deduct in year $1$ under the following alternative scenarios?

Note: Leave no answer blank. Enter zero if applicable.

d$.$ Jorgensen paid the bonuses to the employees on March $1$ of year $2,$ and there is a requirement that the employee must remain employed with Jorgensen on the payment date to receive the bonus; if not, the forfeited bonus is reallocated to the other employees.

Deductible accrued bonuses Year $1$

$

$0$