Which of the following reduces taxable income on Form 1120?

A.)Wages paid to a shareholder-employee that substantially exceed the market rate for the work performed.

B.)The cost of providing paid leave for an employee who was impacted by the COVID-19 pandemic. The corporation claimed the Paid Family and Medical Leave Credit and was reimbursed for 100% of their expenses.

C.)Business interest expenses for a corporation that meets the definition of a "small business taxpayer."

D.)Business-related entertainment expenses.