In 2004,a Medical Doctor Who Incorporated His Practice Elected a Fiscal

In 2004,a medical doctor who incorporated his practice elected a fiscal year ending September 30th.During the fiscal year ended September 30,2014,he received a salary of $190,000.During the period from October 1,2014 to December 31,2014,the corporation paid the doctor a total salary of $60,000,and paid him $240,000 of salary in the following 9 months.The corporation's salary deduction for the fiscal year ending September 30,2015,is limited to $240,000.