Tom and Jenny are divorcing. Tom is the sole owner of a corporation that has expensed what Jenny's attorney believes is excess compensation. Jenny's attorney insists that the excess compensation (net-of-tax) be added back to the corporation's net income for purposes of valuing the corporation. Jenny's attorney is also seeking spousal support based on Tom's salary, which includes the excess compensation. What is the approach that Jenny's at- torney is taking? Is there any problem created by this approach?