All of the following payments made to employees would be currently deductible as business expenses except

A. Wages paid to employees for constructing a new building to be used in the business.

B. Vacation pay paid to an employee when the employee chooses not to take a vacation.

C. Reasonable salary paid to a corporate officer owning a controlling interest for services she rendered.

D. Lump-sum payment made to the beneficiary of a deceased employee that is reasonable in relation to the employee's past services.