In 2003,a Medical Doctor Who Incorporated His Practice Elected a Fiscal

In 2003,a medical doctor who incorporated his practice elected a fiscal year ending September 30th.During the fiscal year ended September 30,2011,he received a salary of $180,000.During the period from October 1,2011 to December 31,2011,the corporation paid the doctor a total salary of $50,000,and paid him $200,000 of salary in the following 9 months.The corporation's salary deduction for the fiscal year ending September 30,2012,is limited to $200,000.