Paco has an accounting firm that does accounting and tax work for hedge funds. Paco has multiple accountants that work for him and the average salary is $40 an hour. He hires his nephew, Roberto for a summer internship. Roberto has a degree in accounting and is enrolled in graduate school in the fall to get his master's in accounting. Roberto's internship is for 10 weeks over the summer and will work 40 hours a week. Paco pays Roberto $80 an hour for the internship. Is this a deductible business expense? Why? A) Yes, because the wage is ordinary, necessary, and reasonable. B) Yes, because he has accounting expertise C) No, because Paco and Roberto are related. D) No, because the hourly wage is more than the other accountants are being paid making the payment not reasonable