O5 Big Star Auto regularly advertises on local television. Carla, the owner of Big Star, pays her 6-year-old grandson $250 for each commercial in which he appears for Big Star. During the current year, the grandson appeared in 100 commercials. Big Star wants to deduct the full $25,000 as a business expense. The grandson will report the $25,000 as income. Write a letter to Carla explaining whether Big Star can deduct the advertising fee paid to her grandson.