Marianna Diago, president of Handler Manufacturing Company, typically spends the first hour at work each day touring the factory, speaking to workers, and listening to complaints. Her remaining 7 hours at work are devoted to long-range planning and financing for the company. Should Handler treat a portion of Mariannas salary as capitalizable Code Sec. 163A costs? Explain your answer. Should a portion of all other costs related to the presidents office (secretary salary, depreciation, supplies, etc.) be capitalized as Code Sec. 163A costs?