Broadbill Corporation, a calendar year C corporation, has two unrelated cash method shareholders: Marcia owns 51% of the stock, and Zack owns the remaining 49%. Each shareholder is employed by the corporation at an annual salary of $240,000. During 2022, Broadbill paid each shareholder-employee $220,000 of his or her annual salary, with the remaining $20,000 paid in January 2023. How much of the 2022 salaries for Marcia and Zack is deductible by Broadbill in 2022 if the corporation is:

a. A cash method taxpayer? 

b. An accrual method taxpayer?