Stuart is a self employed architect and during the school holidays each year he has his 14 year old son come into his offices to empty the rubbish bins and do some general tidying. For this work the son was paid $20,000. The ATO has recently reviewed Stuart's business claims and determined that the reasonable amount for Stuart's son's services should only have been $2,000. Based on these facts, which of the following statements is true? a. Section 26-35 allows the full amount paid as deductible b. Stuart can still claim the full $20,000 as a deduction under section 8-1 ITAA97 C c. The amount that is excessive is not deductible due to section 26-35 ITAA97 Stuart cannot claim any amount of the $20,000 paid to his son as a tax deduction d. due to section 8-1