Tina is a sole proprietor. She operates a sporting goods store. Her gross revenue is $95,000 for 2022 . Which of the following expenses would NOT meet the definition of "ordinary and necessary expense"? $120 per month for a mobile phone used exclusively for the business. $1,500 for advertising costs. $2,000 for gifts given to four customers. Each gift is valued at $500. $30,000 in wage expenses paid to three part-time employees. Mark for follow up Question 69 of 85 . Self-employed individuals are generally subject to the selfemployment tax and must file a return if their net earnings meet or exceed which of the following amounts? $10 $400 $600 $12,950 Mark for follow up