Tina owns an accounting firm. She hires graduate tax students, with an undergraduate degree in accounting, to prepare tax returns during tax season. She pays the interns $25 an hour. Tina also employs her 16-year old son, Daniel, to help her receptionist, Martha, answer phones during tax season. Martha makes $15 an hour. She pays Daniel $25 an hour. Tina likely cannot deduct the full amount of Daniels's hourly wages because the expense is not:

a. necessary.

b. ordinary.

c. reasonable.

d. appropriate.