Clark, quarterback for the Metropolis Superheroes, Inc., football team, is also the majority shareholder. He performs no services other than playing as quarterback for the team. His salary is twice that of the next highest-paid player in the league, even though his performance is below average for a quarterback. What is the most likely treatment of his salary upon audit of the Metropolis Superheroes by the IRS? It is deductible in full. It is deductible up to the amount of the next highest paid player. It is not deductible at all. It is deductible to the amount of the reasonable value of Clark's services