Which of the following business expense deductions is most likely to be unreasonable in amount?
- Compensation paid to the taxpayer's spouse in excess of salary payments to other employees.
- Amounts paid to a subsidiary corporation for services where the amount is in excess of the cost of comparable services by competing corporations.
- Cost of a meal with a former client when there is no possibility of any future benefits from a relation with that client.
- All of the choices are likely to be unreasonable in amount.
- None of the choices are likely to be unreasonable in amount.