18. Marites is the chief executive officer and sole shareholder of Tsismis Ngayon OPC (TNO), a One Person Corporation that runs a popular blog about showbiz news and juicy gossip. From March to April 2023, Marites asked her daughter, Laya, to work as an intern in the corporation and help around the press room. Her main duties were brewing coffee for the editorial staff and printing out hard copies of TNO blog posts for filing purposes. Laya did a decent (but not excellent) job as an intern in her two-month stint with TNO, except for the one time when she added two packets of sugar to the cup of coffee of a diabetic senior officer. Proud of the performance of Laya, Marites issued a TNO resolution granting a ₱2 million bonus to Laya. Laya used the ₱2 million bonus to buy a new car. Can TNO claim the ₱2 million bonus as a deduction? Explain your answer.