The $1 million compensation deduction does not seem to have deterred large corporations from paying executives large salaries. How are corporations working around this provision? Are executives taking pay cuts, or are their salaries being deferred or changed in nature due to Sec. 162(m)? How do you think companies should respond to the changes made to this area by the Tax Cuts and Jobs Act (TCJA) of 2017? Use an article or the IRS website to back up your opinion. Be sure to note your sources in APA format