7 of 40. Tina is a sole proprietor. She operates a sporting goods store. Her gross revenue is $95,000 for expenses would NOT meet the definition of "ordinary and necessary expense"? $120 per month for a mobile phone used exclusively for the business. O $1,500 for advertising costs. $2,000 for gifts given to four customers. Each gift is valued at $500. $30,000 in wage expenses paid to three part-time employees. Mark for follow up