Marcus is the sole proprietor of a plant nursery. His gross revenue is $45,000 for 2020. Which of the following expenses might not meet the definition of "ordinary and necessary expense"?

A)$70 per month for a mobile phone used exclusively for the business.

B)$1,500 for giving 15 customers gifts of Christmas poinsettias valued at $100 each.

C)$5,000 for supplies (seeds, fertilizer).

D)$30,000 total in wage expenses paid to his four part-time employees.

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