Which of the following would not be a successful means of avoiding double tax on the earnings of a closely$-$held corporation?

Multiple Choice

Having a shareholder lend money to$,$ the corporation at a reasonable rate of interest.

Having a shareholder lease warehouse space to the corporation at a reasonable rental rate.

Having the corporation pay the shareholder a fixed percentage of the par value of the stock the shareholder owns.

Having the corporation employ the shareholder at a reasonable compensation.