Tyler and Travis Best are brothers and are equal shareholders in Maize Corporation, a calendar year C corporation. In 2016, they incurred travel and entertainment expenses on behalf of Maize Corporation. Because Maize was in a precarious financial condition, the brothers decided not to seek reimbursement for these expenditures. Instead, each brother deducted on his individual return (Form 1040) what he had spent on travel and entertainment expenses on behalf of the corporation. Upon audit of the returns filed by Tyler and Travis, the IRS disallowed these expenditures. Write a letter to Travis (140 Ridgeland Drive, Waynesburg, PA 15370), indicating whether he should challenge the IRS action. Explain your conclusions using nontechnical language.