Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.
Mr. and Mrs. Crandall own 100 percent of the stock in CR Inc., which recently hired the couple’s nephew at a $30,000 annual salary. The nephew, age 20, has been in several scrapes with the law and needs financial help, and the Crandall family agreed that a low-stress job with the family business is just what he needs for a year or two.