Karl Stick is president of Stock Company. He also owns $100$ percent of its stock. Karl$$s salary is $$2\mathrm{}30,000.$ At the end of the year, Karl was paid a bonus of $$\mathrm{}500,000$ because the firm had a good year. Stock Company deducted $$320,000$ as compensation expense for the year. Upon audit, $$100,000$ of the deduction was disallowed. How could this happen? How would you advise Stock Company?