In 2008, a Medical Doctor Who Incorporated Her Practice Elected

In 2008, a medical doctor who incorporated her practice elected a fiscal year ending September 30th. During the fiscal year ended September 30, 2018, she received a salary of $190,000. During the period from October 1, 2018 to December 31, 2018, the corporation paid the doctor a total salary of $60,000, and paid her $240,000 of salary in the following 9 months. The corporation's salary deduction for the fiscal year ending September 30, 2019, is limited to $240,000.