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Soma Corp. had $600,000 in compensation expense for book purposes in 2014. Included in this amount was a $50,000 accrual for 2014 non shareholder bonuses. Soma paid the actual 2014 bonus of $60,000 on March 1, 2015. In its 2014 tax return, what amount should Soma deduct as compensation expense?
A. $610,000
B. $550,000
C. $540,000
D. $600,000
Answer:A
Choice "a" is correct. An accrual basis employer may deduct bonuses paid to nonshareholder employees in the year of accrual if the bonuses are subsequently paid within 2 ½ months after the close of the tax year. Since the $50,000 accrued at year-end Year 1 was paid by March 15, Year 2 (2 ½ months), the $50,000 accrual is deductible as compensation expense. The additional $10,000 bonus paid on March 1, Year 2 is also deductible in Year 1, even though it was not accrued at year-end Year 1. Therefore, the total compensation is $600,000 + $10,000, or $610,000.
Choice "d" is incorrect. The additional $10,000 of bonus that was paid by March 15 of the next year is deductible in Year 1.
Choice "b" is incorrect. Both the $50,000 accrual and the additional $10,000 bonus paid is deductible, assuming it is paid by March 15, Year 2.
Choice "c" is incorrect. This answer assumes that the candidate is subtracting the entire $60,000 of bonus paid by March 15 from deductible compensation expense. This is incorrect because both the $50,000 accrual and the additional $10,000 paid by March 15, Year 2 are deductible.