Mr. Zelig was recently promoted to an executive position by his corporate employer. The corporation now requires him to entertain clients much more frequently, and Mr. Zelig expects to incur at least $1,000 out-of-pocket business entertainment expenses each month. The corporation will either reimburse him directly for these expenses or give him a salary bonus at year-end that indirectly covers his annual expenses. Which option should Mr. Zelig choose and why?