Hello, 

A client that is a Spa owner, is interviewing for another massage therapist for her practice. She booked a massage with the perspective massage therapist as an interview and the owner is wondering if paying them the massage fee can be considered Research & Development. By her taking on this new therapist she would be expanding her availability of services but I'm also thinking the amount is not significant to call it R&D but wasn't sure if that would even be a factor to consider. Or should she keep it simple and categorize as office expense. 

Any help the community can offer is appreciated. 

Thank you.

Seidah