All of the following are factors the courts have used when determining reasonable compensation except:

	a.	A comparison of the employee's compensation with the compensation paid by dissimilar companies for different services.
	b.	The employee's qualifications and role in the company.
	c.	The character and condition of the company.
	d.	Whether there is any conflict of interest which might permit the company to disguise nondeductible corporate distributions as salary (this is especially an issue where the employee in question is the corporation's sole shareholder).