Rex incurred $ 8,000 of employment-related meal and entertainment expenses during the year. Rex’s employer is trying to determine whether to reimburse Rex directly for the expenses (and claim the $ 4,000 deduction on its corporate tax return) or to pay him additional salary (in which case Rex would claim the unreimbursed expenses as a miscellaneous itemized deduction on his personal 1040 form). Rex has $ 5,000 of other miscellaneous itemized deductions and $ 100,000 of adjusted gross income before any additional salary. Assuming that both Rex and his employer have a 35 percent marginal tax rate, which option is best for the company and for Rex?