Judy and Bob own 80% and 20%, respectively, of Plum Company stock. Thanks to their hard work, Plums software sales have sky rocketed. In its first year of operation, Plums earnings were minimal, but four years later, Plum grossed $10 million. Plum compensated Judy and Bob as follows: Judy received a bonus of 76% of net profits and Bob received a bonus of 19% of net profits at the end of each year. Plum never paid any dividends. Can Plum deduct any or all of the salaries paid to Judy and Bob.