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 2017, Broadbill paid each shareholder-employee $220,000 of his or her annual salary, with the remaining $20,000 paid in January 2018. How much of the 2017 salaries for Marcia and Zack is deductible by Broadbill in 2017?a. For a cash method taxpayer, the amount of the 2017 salaries that is deductible in 2017 is $.b. For an accrual method taxpayer, in 2017, Broadbill can deduct $