Facts related to Ice Corporation

Ice Corporation has two shareholders, Iggy and Ian. Each owns 50% of Ice

Iggy is also an employee of Ice

Ian is not an employee of Omega

Iggy pays for Ice Corporation utilities in June and in July, Ice Corporation reimburses Iggy for the cost.

Ian pays for Ice's office supplies and does not receive reimbursement

A) i Is Ice entitled to a tax deduction for the cost of utilities? Yes or No

ii. If no, how does Ice treat Iggys payment?