Mr John Carre Owns 67% of the Stock of JC

Mr John Carre owns 67% of the stock of JC Inc. and is employed as the corporation's CEO. The corporation is a calendar year, accrual basis taxpayer. On December 14, 2018, the board of directors authorized a $45,000 year-end bonus for Mr Carre, which was paid to him on February 1, 2019. In which year can JC Inc. deduct the bonus? 

A)  2018
B)  2019
C)  JC Inc. can deduct only $14,850 (33%) of the bonus in 2018.
D)  The related party accrued expense is deductible in the year Mr. Carre includes the bonus payment in gross incomeJC Inc. can never deduct the bonus.