7. Following on from Q.5, after Martha reimbursed Sarah the $110, she discovered that Sarah had sent out to all of Martha's clients an email describing Martha as "a fraud and a bully". Unfortunately, the email had been passed on to a popular gossip website and it was running as its lead story "Martha Tallis bullies PA". Martha realised immediately that this could seriously impact upon her business. She fired Sarah and called her lawyer again. Her lawyer agreed to begin preparing a defamation suit against Sarah and the gossip website. Three weeks later Martha's lawyersenthera bill, which included: (a) a charge of $250 for the oral advice given over the phone in relation to whether Martha should reimburse Sarah for the library fine (described in Question 12.7); and (b) a charge of $10,000 for the lawyer's work in preparing the defamation suit. Advise Martha as to the deductibility of the legal fees