John and Jean own 80% and 20%, respectively, of Plum Corporation stock. Thanks to their hard work, Plum’s software sales have sky rocketed. In its first year of operation Plum’s earnings were minimal, but four years later, Plum grossed $10 million. Plum compensated John and Jean as follows: John received a bonus of 76% of net profits and Jean received a bonus of 19% of net profits at the end of each year. Plum never paid any dividends. Can Plum deduct any or all of the “salaries” paid to John and Jean?