each of the following taxpayers is a sole proprietor who received Paycheck protection program loan. which statement is true? A. vanessa has no employees Vanessa may not deduct the expenses used to apply for PPP forgiveness on her return B. chris has 3 employees he is not eligible for the employees retention credit ERC C. kira has 6 employees if she claims the credit for paid leave for any of her employees she may not claim it for her own leave D. Manuel has 4 employees if he claims the Employee retention credit ERC he cannot use the same wages for the ERC