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Cleste's CEO receives $2 million in annual compensation. Her employer is able to deduct $1.5 million. Cyrus CEO also receives $2 million in annual compensation,

Cleste's CEO receives $2 million in annual compensation. Her employer is able to deduct $1.5 million. Cyrus  CEO also receives $2 million in annual compensation, but his employer is only able to deduct $1 million. 



What  might be the reason for the difference in deductibility?

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