Taylor and Timmie Wiliams are the sole shareholders of Lessing, Incorporated, a regular corporation. Last year, Lessing employed and paid the Wiliams' child a $50,000 salary. During a recent IRS audit, the revenue agent discovered that the child rarely shows up for work and spends most time playing golf. Which of the following statements is true? Muthlple Choice The IRS can treat the $50,000 poyment as a constructive dividend to the child. The IRS can treat the $50,000 payment as a constructive dividend to the Willoms. Such treatment has no eifect on Lessing. The URS can disaliow Lessing's $50,000 deduction for the childs salary. Such treatment has nio effect on me Wirams. The LRS can treat the $50,000 poyment as a constructive dividend to the Wulams and can disallow tessing 5$50,000 dectuction for the ctuldes soloty