Which of the following amounts would NOT be considered a "reasonable" deduction in accordance with ITA 67 and ITA 67.1?

Choose the correct answer.

A. A salary of $61,000 paid to the business owner's son for administrative services, an unrelated administrative assistant would be paid a salary of $42,000

B. 50% of business meal expenses

C. A salary of $31,000 paid to the business owner's daughter for janitorial services, an unrelated janitor would be paid a salary of $43,000

D. 50% of season hockey tickets used to entertain business clients