All of the following are lessons to be learned from Hacker v. Comm., TCM 2022-16, except: O a. Taxpayers are required to pay reasonable salaries and wages for the services they perform for their own corporations. O b. Creating an asset account on the balance sheet for loans to a shareholder instead of treating personal expenses properly - as a dividend (for C corporations) or a distribution (for S corporations, partnerships, and LLCs taxed as S corporations or partnerships) - doesn't meet recordkeeping and compensation requirements. O c. Client's financial statements are the responsibility of their bookkeeper or paid preparer. O d. Failing to maintain proper records, track expenses, and pay reasonable compensation will put a client at high risk for a reasonable compensation audit.