Your client operates a small telemarketing company out of her home and she has one full-time employee who assists in making phone calls to prospective customers. Her teenage daughter also enters data into the company's electronic record-keeping system on a regular basis. Her daughter is somewhat "spoiled," so your client pays her $40 cash per hour to encourage her to develop a solid work ethic and work diligently. Your client has told you that she wants to "be straight" with the IRS in every way. Are there any issues that might want to challenge or research?