Paul Price is self-employed and operates lightmore communications as a sole proprietorship. lightmore has been extremely successful over the past 20 years. paul travels extensively in connectiin with the business to meet with existing and prospective clients. paul's wife, laura, would be helpful to paul in his business entertaining if she could accompany him on many of his business trips and, furthermore, she was unable to go on these trips in the past because of their children at home. Their youngest child is now in college, and laura's duties at home have diminished. During the current year, laura has made a number of trips with paul, but after conferring with the company's tax advisor, had been informed that laura's expenses would not be deductible for tax purposes. The tax advisor suggested the possibility of putting laura on the lightmore payroll as an employee. a) Would Laura's travel expenses be deductible if she was an employee of the corporation? b) What other benefits would be available to laura is she was an employee of the corporation? c) Are there any feteiments to putting laura on the payroll?