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.