LO5 the following expenditures meet the ordinary, necessary and reasonable requirements: 38 a. The Brisbane Corporation is being sued in connection with that it produced a faulty product. Brisbane has hired expert witness to testify that product was The standard per day expenses. Brisbane has agreed to pay her standard fee plus expenses and a bo- nus of $5,000 if the company wins the lawsuit. b. Shannon is a professor who teaches film study at Burwood College. Her an- nual salary is S45,000. She maintains an extensive library of films and books at her home. During the year, she spends $15,000 on new material for her library. Most of the material is available at the university library. c. Francis operates an ice cream store and rents the building from his aunt Shirley acquired it last year. He paid the previous owner $600 a month in rent. When Francis's lease expires, his aunt increases the rent to s750. Rent for a comparable building in the area is $850. d. Max owns a dairy farm in Wisconsin. During the year, he makes 10 phone calls to his sister who is an accountant. The calls, which total $150, are for financial and business advice. Ruby prepares Max's business and personal tax returns