This year William provided $$4,200$ of services to a large client on credit. Unfortunately, this client has recently encountered financial difficulties and has been unable to pay William for the services. Moreover, William does not expect to collect for his services. William has "written off $"$ the account and would like to claim a deduction for tax purposes.

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

a$.$ What amount of deduction for bad debt expense can William claim this year if he uses the accrual method?

Indicate BCS$\text{'}$s deductible amount for this year in each of the following alternative scenarios.

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

a$.$ BCS provides two$-$year warranties on products it sells to customers. For its current$-$year sales, BCS estimated and accrued $$200,000$ in warranty expense for financial accounting purposes. During this year, BCS spent $$30,000$ repairing its product under the warranty.