Corrine: "Yes, I'm planning on implementing a new bonus program for my sales team. The team is composed of three employees, all of which I hired recently from competitors. The team has a great year and to retain them I'm considering a couple of options. The first would be to provide each employee with a $150 gift card to a restaurant of their choice every month their sales exceed $100,000. My second alternative would be to provide them with memberships to the gym located near the ofce, at a cost of $100 per month for each membership. The last option I'm considering would be to simply provide all sales employees with a $2,000 bonus each if the Company's 2023 sales exceed the 2022 sales. Which option would you recommend? What would be the tax implications to the company and to the employees for each of the options