Samantha, a cash basis taxpayer, received a salary of $75,000 during year 1, 2, and 3. Samantha was also awarded a $15,000 bonus that was accrued by her employer, Center Corporation (an accrual basis, calendar year C corporation), in December of year 1 but was not paid until February 28, year 2. In December year 2, Center Corporation accrued an additional $10,000 bonus that was paid to Samantha on March 31, year 3. a) How much income must Samantha recognize in years 1, 2, and 3? What is the maximum compensation deduction Center Corporation can take in years 1, 2 and 3? b) Would you answer change if Samantha owns a 74% interest in Center Corporation? If so, how would your answer change?