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 2021, broadbill paid each shareholder-employee $220,000, with the remaining $20,000 paid in january 2022. determine how much of the 2021 salaries for marcia and zack is deductible by broadbill in 2021 if the corporation is (a) a cash method taxpayer and (b) an accrual method taxpayer.