Fill in the gaps with the words or word-combinations from the list. 3 a) reduce the percentage уменьшить процент
1 b) qualms сомнения
c) modest salaries скромная зп
d) to nail прибыль
e) employment taxes налоги на занятость
2f) certified public accountant дипломир-й бухгалтер
g) implausibly неправоподобно
h) individual taxes индивидуальные налоги
i) inflate your compensation увеличить компенсацию

When it comes to salary, many business owners have no 1)about paying themselves a hefty amount. What many owners fail to recognize, however, is that you can get into big trouble at tax time if you 2).
Say you own a C corporation with $500,000 in profits (in other words, taxable income). You might be tempted to reduce that profit - and thus 3)of it you have to pay Uncle Sam - by giving yourself a well-deserved six-digit year-end bonus.
Although that practice may not seem like a crime, the IRS is wary of such behavior, especially if it 4)inflates an owner's salary given the business's size and industry. However, Richard M. Colombik, a lawyer and 5)who runs International Tax Associates, in Schaumburg, Ill., stresses that you really need to be concerned only if you're paying yourself a mega salary. "It's rare that I've seen salaries of less than $500,000 get challenged," he says.
But that doesn't mean owners with 6)have nothing to fear. If you are the sole owner of an S corporation, you can also run afoul of the IRS for paying yourself too little. "There is an incentive to minimize compensation in order to save on 7)," says Steven Paul, a tax lawyer at Palmer & Dodge, in Boston. But this offense seldom triggers an audit for two reasons. First, owners of S corporations rarely do it, since they know that the government is going to 8)them on their 9)anyway. Second, if the salary is equal to or over the FICA ceiling of $76,200, the IRS stands to recover only 2.9% of the excess, so it's probably not worth the agency's time.