Jones operates an upscale restaurant and he pays experienced cooks $40,000 per year. This year, he hired his son as an apprentice cook. Jones agreed to pay his son $44,000 per year. Which of the following is a true statement about this transaction?

a- None of the choices are true.

b- Jones is not entitled to any business deduction until the son is an experienced cook.

c- Jones will be allowed to deduct $40,000 as compensation and another $4,000 can be deducted as an employee gift.

d-Jones will be allowed to accrue $44,000 only if he pays his son in cash.

e- Jones will be allowed to deduct $44,000 only if his son eventually develops into an expert cook